EXHIBIT 23



  CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  hereby  consent  to the inclusion of  our  report  dated
January  27,  2006 on the balance sheet of  AEI  Income  and
Growth  Fund 26 LLC as of December 31, 2005 and the  related
statements  of  income, cash flows and changes  in  members'
equity  for  the period from inception (March 14,  2005)  to
December 31, 2005 and our report dated January 27,  2006  on
the  balance sheet of AEI Fund Management XXI,  Inc.  as  of
December  31,  2005 and 2004 in the Form SB-2 Post-effective
Amendment #5 Registration Statement including Supplement No.
5  of  AEI  Income and Growth Fund 26 LLC dated on or  about
November 20, 2006 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
November 20, 2006