CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby consent to the use in this Registration Statement on Form S-1
of our report dated February 28, 2003 relating to the financial statements of
Beeland Management Company, L.L.C., which appear in such Registration Statement.
We also consent to the reference to us under the headings "Experts" in such
Registration Statement.

/s/ Nykiel, Carlin & Co., Ltd.
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Nykiel, Carlin & Co., Ltd.
Schaumburg, Illinois


August 4, 2003