EXHIBIT 5.1

                              BROWN, WINICK, GRAVES, GROSS,
                           BASKERVILLE AND SCHOENEBAUM, P.L.C.

                                            ATTORNEYS AT LAW



                                                                                          
666 GRAND AVENUE, SUITE 2000   Richard W. Baskerville  Sean P. Moore            Brian P. Rickert      Patents and Trademarks
DES MOINES, IOWA  50309-2510   Bruce Graves            Nancy S. Boyd            Valerie D.               G. Brian Pingel
                               Steven C. Schoenebaum   James L. Pray            Bandstra                 Camille L. Urban
TELEPHONE: (515) 242-2400                              Brenton D. Soderstrum    Alexander M. Johnson
FACSIMILE: (515) 283-0231      Harold N. Schneebeck    Michael D. Treinen       James S. Niblock
                               Paul D. Hietbrink       Scott L. Long            Ann Holden Kendell
                               William C. Brown        Ronni F. Begleiter       Rebecca A. Brommel
URL: www.ialawyers.com         Richard K. Updegraff    Miranda L. Hughes        Kelly K. Helwig
                               Paul E. Carey           Kelly D. Hamborg         Mark E. Roth
                               Douglas E. Gross        William E. Hanigan       Tina R. Thompson      Of Counsel:
                               John D. Hunter          Mary A. Ericson          Brian M. Green           Marvin Winick
                               James H. Gilliam        Barbara B. Burnett       Dustin D. Smith
                               Robert D. Andeweg       Michael J. Green         Adam W. Jones
                               Alice Eastman Helle     Michael A. Dee           Catherine C. Cownie
Offices in:                    Michael R. Blaser       Danielle Dixon Smid      Erick D. Prohs        Walter R. Brown (1921-2000)
  West Des Moines, Iowa        Thomas D. Johnson       Deborah J. Schmudlach    Laura N. Martino
  Pella, Iowa                  Christopher R. Sackett                           Amy R. Piepmeier      WRITER'S DIRECT DIAL NO.
                                                                                                           (515) 242-2459
                                                                                                      WRITER'S E-MAIL ADDRESS
                                                                                                       bandstra@ialawyers.com


                                 August 5, 2005

   Board of Directors
   Siouxland Ethanol, LLC
   110 East Elk Street
   Jackson, NE 68743

Re: 2005 Registration Statement on Form SB-2

Dear Directors:

In connection with the proposed offer and sale of up to 4,600 units of the
membership interests (the "Membership Units") of Siouxland Ethanol, LLC (the
"Company"), we have made such legal examination and inquiries as we have deemed
advisable or necessary for the purpose of rendering this opinion and have
examined originals or copies of the following documents and corporate records:

      1.    The Company's Articles of Organization;

      2.    The Company's Amended and Restated Operating Agreement;

      3.    The Company's resolutions of the Board of Directors authorizing the
            issuance of units; and

      4.    The Company's Registration Statement, as filed by Siouxland Ethanol,
            LLC on March 21, 2005 and Pre-Effective Amendments Numbers 1 - 4 as
            filed with the United States Securities and Exchange Commission.

In rendering our opinions, with the consent of the Company, we have relied upon:
(i) the representations of the Company and other representatives as set forth in
the aforementioned documents as to those factual matters that we were unable to
ascertain ourselves; and (ii) certificates and assurances from public officials
as we have deemed necessary for purposes of expressing the opinions expressed
herein. We have not undertaken any independent investigation to determine or
verify any information and representations made by the Company and its members
and representatives in the foregoing documents or in such certificates, and we
have relied upon such information and representations in expressing our
opinions.



August 5, 2005
Page 2

We have assumed in rendering these opinions that no person or party has taken
any action inconsistent with the terms of the above-described documents or
prohibited by law. We have confirmed that no attorney in this office who has
provided legal services within the past six months has notice or knowledge of
any misstatements or inaccuracies in the representations upon which we have
relied.

The opinions expressed herein shall be effective only as of the date of this
opinion letter. The opinions set forth herein are based upon existing law and
regulations, all of which are subject to change prospectively and retroactively.
Our opinions are based on the facts and the above documents as they exist on the
date of this letter, and we assume no obligation to revise or supplement such
opinions as to future changes of law or fact. This opinion letter is limited to
the matters stated herein and no opinions are to be implied or inferred beyond
the matters expressly stated herein.

Based on our examination and inquiry, we are of the opinion that, the Membership
Units will be validly issued, duly authorized, fully paid, and non-assessable
when issued and sold in the manner referred to in the Registration Statement and
under the applicable subscription agreement(s), provided that the Registration
Statement is effective.

                                              Very truly yours,

                                              /s/ Valerie D. Bandstra

                                              Valerie D. Bandstra