CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the inclusion of our report dated January 25, 2000
on the Financial Statements of AEI Income & Growth Fund 23 LLC as of
December 31, 1999 and 1998 and for the year ended December 31, 1999
and for the period from inception (October 14, 1998) to December 31,
1998, and our report dated April 4, 2000 on the balance sheet of AEI
Fund Management XXI, Inc. as of December 31, 1999 and 1998 in the Form
SB-2 Registration Statement of AEI Income & Growth Fund 23 Limited
Liability Company Supplement No. 6 dated on November 14, 2000 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.
Boulay, Heutmaker, Zibell & Co. P.L.L.P.
Minneapolis, Minnesota
November 14, 2000
