Exhibit 23

                         CONSENT OF INDEPENDENT AUDITORS

      We consent to the incorporation by reference in this Annual Report (Form
10-K) of American Income Fund I-D, a Massachusetts Limited Partnership of our
report dated March 10, 1998 included in the 1997 Annual Report to the Partners
of American Income Fund I-D.

                                                               ERNST & YOUNG LLP

Boston, Massachusetts
March 10, 1998