Exhibit

We consent to the incorporation by reference in the registration statements on Form S‑8 (Nos. 333‑112374, 333‑144790, 333‑151991, and 333‑161814) and the registration statement on Form S‑3 (No. 333‑144789) of Nelnet, Inc. of our reports dated February 27, 2017 with respect to the consolidated balance sheets of Nelnet, Inc. and subsidiaries as of December 31, 2016 and 2015, and the related consolidated statements of income, comprehensive income, shareholders’ equity, and cash flows for each of the years in the three‑year period ended December 31, 2016, and the effectiveness of internal control over financial reporting as of December 31, 2016, which reports appear in the December 31, 2016 annual report on Form 10‑K of Nelnet, Inc.