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                                                                    EXHIBIT 23.3


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANT


As independent public accountants, we hereby consent to the use of our reports
and to all references to our firm included in or made part of the Registration
Statement on Form S-1 of Golden Sky DBS, Inc. of which this Exhibit forms a
part.



/s/ Eide Bailly LLP


September 24, 1999

Sioux Falls, South Dakota