AEI INCOME & GROWTH FUND 24 LLC
SB-2, EX-24, 2000-12-29
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                                                  Exhibit 24





               CONSENT OF INDEPENDENT ACCOUNTANTS


      We hereby consent to the inclusion of our report dated
December 7, 2000 on the balance sheet of AEI Income & Growth
Fund  24  LLC  as of December 7, 2000 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 and Growth Fund 24  LLC
dated on or about December 29, 2000 and to the reference  to
our  Firm  under  the caption "Experts"  in  the  Prospectus
included therein.



                  /s/ Boulay, Hutmaker, Zibell & Co. P.L.L.P.
                      Boulay,Heutmaker, Zibell & Co. P.L.L.P.



Minneapolis, Minnesota
December 29, 2000


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