Exhibit
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in this Registration Statement on Form
S-3 of our report dated March 11, 2008 relating to the consolidated
financial statements of America First Tax Exempt Investors, L.P. and
subsidiaries (the “Company”) (which report expresses an unqualified opinion and
includes an explanatory paragraph regarding management’s estimates for
investments without readily determinable fair values) and our report dated March
11, 2008 relating to the effectiveness of the Company’s internal control over
financial reporting, appearing in the Annual Report on Form 10-K of the Company
for the year ended December 31, 2007, and to the reference to us under the
heading “Experts” in the prospectus, which is part of the Registration
Statement.
/s/
DELOITTE & TOUCHE LLP
Omaha,
Nebraska
October 20,
2008