EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the inclusion of our report dated February 15, 2005 on the
financial statements of Siouxland Ethanol, LLC as of September 30, 2004 and the
related statements of operations, changes in members' equity, and cash flows for
the period ended September 30, 2004 in the Pre-Effective Amendment No. 4 to Form
SB-2 Registration Statement of Siouxland Ethanol, LLC dated on or about August
5, 2005 and to the reference to our Firm under the caption "Experts" in the
Prospectus included therein.

                                    /s/ Boulay, Heutmaker, Zibell & Co. P.L.L.P.

                                             Certified Public Accountants

Minneapolis, Minnesota
August 5, 2005