We consent to the incorporation by reference in this Registration Statement
of American Church Mortgage Company on Form S-11 of our report dated February
17, 1999 appearing in (or incorporated by reference in) to the Registration
Statement Form S-11 of American Church Mortgage Company for the years ended
December 31, 1998, 1997, 1996 and 1995. We consent to the reference to our
Firm under the caption "Experts" in the Prospectus included therein.


                          /s/ Boulay, Heutmaker, Zibell & Co. P.L.L.P.
                              Boulay, Heutmaker, Zibell & Co. P.L.L.P.
                              Certified Public Accountants


Minneapolis, Minnesota
June 24, 1999