AEI Fund Management XXI, Inc.
1300 Wells Fargo Place
30 East Seventh Street
St. Paul, Minnesota 55101

     Re:  AEI Income & Growth Fund 26 LLC

Gentlemen:

     Reference is made to the Registration Statement on Form SB-2
being filed by you with the Securities and Exchange Commission on
or about the date hereof (the "Registration Statement") relating
to the offer and sale of up to 10,000,000 units of limited
liability company interest (the "Units") in AEI Income & Growth
Fund 26 LLC (the "Company").  AEI Fund Management XXI, Inc., a
Minnesota corporation, and Robert P. Johnson will be the managing
members of the Company, and purchasers of the Units will be the
limited members thereof.

     We are familiar with and have examined the Registration
Statement, the form of Operating Agreement of the Company
included in the Registration Statement and Exhibit A to the
prospectus that forms a part thereof, and such other records and
documents, and have satisfied ourselves as to such matters of
fact, as we consider relevant for the purposes of this opinion.
Based thereon, we are of the opinion that:

     (a)  The Company is a validly existing limited liability
company under the laws of the State of Delaware.

     (b)  Assuming that the Units are issued and sold in
compliance with all applicable state and federal securities laws
(as to which matters we express no opinion), when the Units have
been issued and sold upon the terms and in the manner set forth
in the Registration Statement, they will be, insofar as the laws
of the State of Delaware are concerned, validly issued.

     (c)  Under the terms of the Operating Agreement of the
Company, in the form in which is appears in the Registration
Statement, and the provisions of the Limited Liability Company
Act as it is presently in effect in the State of Delaware, the
Units, when so issued by the Company, will be fully paid and
nonassessable.


We hereby consent to the filing of this opinion as an exhibit to
the Registration Statement and to the reference to this firm in
the Registration Statement.

Dated: May 26, 2005
                                   Very truly yours,



                                /s/ DORSEY & WHITNEY LLP