Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the incorporation by reference in the Registration Statement
No.333-12221, pertaining to THE BOSTON BEER COMPANY, INC. 1996 STOCK OPTION PLAN
FOR NON-EMPLOYEE DIRECTORS; Registration Statement No.333-68531, pertaining to
THE BOSTON BEER COMPANY, INC. EMPLOYEE EQUITY INCENTIVE PLAN; Registration
Statement No. 333-85110, pertaining to THE BOSTON BEER COMPANY, INC. 1996 STOCK
OPTION PLAN NON-EMPLOYEE DIRECTORS; Registration Statement No. 333-85112,
pertaining to THE BOSTON BEER COMPANY, INC. EMPLOYEE EQUITY INCENTIVE PLAN; and
Registration Statement No. 333-121057, pertaining to The Boston Beer Company,
Inc. 1996 Stock Option Plan for Non-Employee Directors, of The Boston Beer
Company, Inc. (the Company) of our reports dated March 7, 2006, with respect to
the consolidated financial statements of The Boston Beer Company, Inc., The
Boston Beer Company, Inc.'s management's assessment of the effectiveness of
internal control over financial reporting, and the effectiveness of internal
control over financial reporting of The Boston Beer Company, Inc. included in
the Annual Report (Form 10-K) for the year ended December 31, 2005.




Boston, Massachusetts
March 10, 2006