- ----------------------------------------------------------------------- CONSENT OF MCLAUGHLIN & COURSON - ----------------------------------------------------------------------- CONSENT OF INDEPENDENT AUDITOR ATLAS-ENERGY FOR THE NINETIES-PUBLIC #5 LTD. The firm, as Independent Certified Public Accountants, hereby consents to the use of the audit report dated August 6, 1996, on the balance sheet of Atlas-Energy for the Nineties-Public #5 Ltd.,as of July 26, 1996, the audit report dated October 24, 1995, on the consolidated statements of financial position for the years ending July 31, 1995 and 1994, of AEG Holdings, Inc. and subsidiaries and the related consolidated statements of income and cash flows for the years then ended; and the audit report dated October 24, 1995, on the audited balance sheets as of July 31, 1995 and 1994 of Atlas Resources, Inc. in the Registration Statement, and any supplements thereto, including post-effective amendments, for Atlas-Energy for the Nineties-Public #5 Ltd. In addition, the firm hereby consents to all references to it as having prepared such reports and to the reference to the firm under the caption "Experts". McLaughlin & Courson Certified Public Accountants /s/ McLaughlin & Courson September 20, 1996 Pittsburgh, Pennsylvania