CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the registration
statement of AMCON Distributing Company on Form S-8 of our report dated
November 22, 2000, except for paragraph 5 of Note 8, for which the date is
December 22, 2000, relating to the financial statements, which appears in this
Form 10-K.  We also consent to the incorporation by reference of our report
dated November 22, 2000 relating to the financial statement schedules which
appears in this Annual Report on Form 10-K.


PRICEWATERHOUSECOOPERS LLP


Omaha, Nebraska
December 28, 2000