UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                           FORM 10-QSB

           Quarterly Report Under Section 13 or 15(d)
             of The Securities Exchange Act of 1934

             For the Quarter Ended:  March 31, 2006

               Commission file number:  000-51823


                   AEI INCOME & GROWTH FUND 26 LLC
(Exact Name of Small Business Issuer as Specified in its Charter)


     State of Delaware                     41-2173048
(State or other Jurisdiction of         (I.R.S. Employer
Incorporation or Organization)        Identification No.)


    30 East 7th Street, Suite 1300, St. Paul, Minnesota 55101
             (Address of Principal Executive Offices)

                        (651) 227-7333
                   (Issuer's telephone number)


                        Not Applicable
 (Former name, former address and former fiscal year, if changed
                       since last report)

Check  whether  the issuer (1) filed all reports required  to  be
filed by Section 13 or 15(d) of the Exchange Act during the  past
12  months  (or  for such shorter period that the registrant  was
required to file such reports), and (2) has been subject to  such
filing requirements for the past 90 days.        Yes [X]  No

Indicate by check mark whether the registrant is a shell  company
(as defined in Rule 12b-2 of the Exchange Act).  Yes      No [X]

Transitional Small Business Disclosure Format:   Yes      No [X]


                 AEI INCOME & GROWTH FUND 26 LLC


                              INDEX




PART I.Financial Information

 Item 1. Balance Sheet as of March 31, 2006 and December 31, 2005

         Statements for the Period ended March 31, 2006 and 2005:

           Operations

           Cash Flows

           Changes in Members' Equity (Deficit)

         Notes to Financial Statements

 Item 2. Management's Discussion and Analysis

 Item 3. Controls and Procedures

PART II. Other Information

 Item 1. Legal Proceedings

 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

 Item 3. Defaults Upon Senior Securities

 Item 4. Submission of Matters to a Vote of Security Holders

 Item 5. Other Information

 Item 6. Exhibits

         Signatures


<PAGE>
                 AEI INCOME & GROWTH FUND 26 LLC
                          BALANCE SHEET
              MARCH 31, 2006 AND DECEMBER 31, 2005

                           (Unaudited)

                             ASSETS

                                                  2006         2005

CURRENT ASSETS:
   Cash and Cash Equivalents                   $  1,000     $  1,004
                                                ========     ========




                      LIABILITIES AND MEMBERS' EQUITY


CURRENT LIABILITIES:
  Payable to AEI Fund Management, Inc.         $  2,709     $      0

MEMBERS' EQUITY (DEFICIT):
  Managing Members' Equity                        1,004        1,004
  Accumulated Losses                             (2,713)           0
                                                --------     --------
      Total Members' Equity (Deficit)            (1,709)       1,004
                                                --------     --------
        Total Liabilities and Members' Equity  $  1,000     $  1,004
                                                ========     ========


 The accompanying Notes to Financial Statements are an integral
                     part of this statement.
</PAGE>
<PAGE>
                 AEI INCOME & GROWTH FUND 26 LLC
                     STATEMENT OF OPERATIONS
                 FOR THE PERIODS ENDED MARCH 31

                           (Unaudited)

                                                 2006         2005

INCOME                                         $      1     $      0

EXPENSES:
  LLC Administration - Affiliates                 1,214            0
  LLC Administration - Unrelated Parties          1,500            0
                                                --------     --------
      Total Expenses                              2,714            0
                                                --------     --------

NET LOSS                                       $ (2,713)    $      0
                                                ========     ========

NET LOSS ALLOCATED:
  Managing Members                             $ (2,713)    $      0
                                                ========     ========


 The accompanying Notes to Financial Statements are an integral
                     part of this statement.
</PAGE>
<PAGE>
                 AEI INCOME & GROWTH FUND 26 LLC
                     STATEMENT OF CASH FLOWS
                 FOR THE PERIODS ENDED MARCH 31

                           (Unaudited)

                                                     2006         2005

CASH FLOWS FROM OPERATING ACTIVITIES:
   Net Loss                                    $ (2,713)    $      0

   Adjustments to Reconcile Net Income to Net Cash
   Provided By Operating Activities:
     Increase in Payable to
     AEI Fund Management, Inc.                    2,709            0
                                                --------     --------
        Net Cash Used For
          Operating Activities                       (4)           0
                                                --------     --------

NET DECREASE IN CASH
   AND CASH EQUIVALENTS                              (4)           0

CASH AND CASH EQUIVALENTS, beginning of period    1,004            0
                                                --------     --------
CASH AND CASH EQUIVALENTS, end of period       $  1,000     $      0
                                                ========     ========

 The accompanying Notes to Financial Statements are an integral
                     part of this statement.
</PAGE>
<PAGE>
                 AEI INCOME & GROWTH FUND 26 LLC
        STATEMENT OF CHANGES IN MEMBERS' EQUITY (DEFICIT)
                 FOR THE PERIODS ENDED MARCH 31

                           (Unaudited)


                                                                 Limited
                                                                  Member
                             Managing    Limited                  Units
                             Members     Members     Total     Outstanding


BALANCE, March 14, 2005     $     0    $       0   $       0           0

  Capital Contributions           0            0           0           0
                             -------    ---------   ---------   ---------
BALANCE, March 31, 2005     $     0    $       0   $       0           0
                             =======    =========   =========   =========


BALANCE, December 31, 2005  $ 1,004    $       0   $   1,004           0

  Net Loss                   (2,713)           0      (2,713)          0
                             -------    ---------   ---------   ---------
BALANCE, March 31, 2006     $(1,709)   $       0   $  (1,709)          0
                             =======    =========   =========   =========


 The accompanying Notes to Financial Statements are an integral
                     part of this statement.
</PAGE>
<PAGE>

                 AEI INCOME & GROWTH FUND 26 LLC
                  NOTES TO FINANCIAL STATEMENTS
                         MARCH 31, 2006

                           (Unaudited)

(1)  The  condensed  statements included herein have been  prepared
     by  the  Company,  without audit, pursuant to  the  rules  and
     regulations  of  the Securities and Exchange  Commission,  and
     reflect   all  adjustments  which  are,  in  the  opinion   of
     management,  necessary to a fair statement of the  results  of
     operations for the interim period, on a basis consistent  with
     the  annual audited statements.  The adjustments made to these
     condensed   statements  consist  only  of   normal   recurring
     adjustments.   Certain information, accounting  policies,  and
     footnote    disclosures   normally   included   in   financial
     statements  prepared  in  accordance with  generally  accepted
     accounting principles have been condensed or omitted  pursuant
     to  such  rules and regulations, although the Company believes
     that  the  disclosures  are adequate to make  the  information
     presented   not  misleading.   It  is  suggested  that   these
     condensed  financial  statements be read in  conjunction  with
     the  financial  statements  and  the  summary  of  significant
     accounting  policies  and  notes  thereto  included   in   the
     Company's latest annual report on Form 10-KSB.

(2)  Organization -

     AEI  Income  & Growth Fund 26 LLC (the Company),  a  Limited
     Liability  Company, was formed on March 14, 2005 to  acquire
     and  lease commercial properties to operating tenants.   The
     Company's operations are managed by AEI Fund Management XXI,
     Inc.  (AFM),  the Managing Member.  Robert P.  Johnson,  the
     President  and sole director of AFM, serves as  the  Special
     Managing  Member.  AFM is a wholly owned subsidiary  of  AEI
     Capital  Corporation of which Mr. Johnson  is  the  majority
     shareholder.  AEI Fund Management, Inc. (AEI), an  affiliate
     of  AFM, performs the administrative and operating functions
     for the Company.

     The  terms of the offering call for a subscription price  of
     $10  per LLC Unit, payable on acceptance of the offer.   All
     subscriptions  will  be held in escrow until  a  minimum  of
     150,000  Units are sold.  As of March 31, 2006,  no  Limited
     Members  were admitted to the Company.  Under the  terms  of
     the  Operating Agreement, 10,000,000 LLC Units are available
     for subscription which, if fully subscribed, will result  in
     contributed  Limited Members' capital of $100,000,000.   The
     Managing  Members have contributed capital of  $1,000.   The
     Company  shall  continue  until December  31,  2055,  unless
     dissolved, terminated and liquidated prior to that date.

     During operations, any Net Cash Flow, as defined, which  the
     Managing Members determine to distribute will be distributed
     97%  to  the Limited Members and 3% to the Managing Members.
     Distributions to Limited Members will be made  pro  rata  by
     Units.

                 AEI INCOME & GROWTH FUND 26 LLC
                  NOTES TO FINANCIAL STATEMENTS
                           (Continued)

(2)  Organization - (Continued)

     Any  Net  Proceeds  of Sale, as defined, from  the  sale  or
     financing of properties which the Managing Members determine
     to distribute will, after provisions for debts and reserves,
     be  paid  in  the following manner: (i) first,  99%  to  the
     Limited  Members  and 1% to the Managing Members  until  the
     Limited  Members  receive  an amount  equal  to:  (a)  their
     Adjusted  Capital Contribution plus (b) an amount  equal  to
     6.5%  of  their  Adjusted  Capital Contribution  per  annum,
     cumulative  but not compounded, to the extent not previously
     distributed  from Net Cash Flow; (ii) any remaining  balance
     will  be distributed 90% to the Limited Members and  10%  to
     the  Managing Members.  Distributions to the Limited Members
     will be made pro rata by Units.

     For  tax  purposes,  profits  from  operations,  other  than
     profits  attributable  to  the  sale,  exchange,  financing,
     refinancing  or  other  disposition  of  property,  will  be
     allocated 97% to the Limited Members and 3% to the  Managing
     Members.   Net losses from operations will be allocated  99%
     to the Limited Members and 1% to the Managing Members.

     For  tax purposes, profits arising from the sale, financing,
     or  other  disposition  of property  will  be  allocated  in
     accordance  with  the Operating Agreement  as  follows:  (i)
     first,  to  those  Members with deficit  balances  in  their
     capital  accounts  in an amount equal to  the  sum  of  such
     deficit  balances; (ii) second, 99% to the  Limited  Members
     and  1%  to the Managing Members until the aggregate balance
     in  the Limited Members' capital accounts equals the sum  of
     the Limited Members' Adjusted Capital Contributions plus  an
     amount equal to 6.5% of their Adjusted Capital Contributions
     per  annum, cumulative but not compounded, to the extent not
     previously  allocated;  (iii)  third,  the  balance  of  any
     remaining  gain  will then be allocated 90% to  the  Limited
     Members  and  10% to the Managing Members.  Losses  will  be
     allocated 99% to the Limited Members and 1% to the  Managing
     Members.

     The  Managing Members are not required to currently  fund  a
     deficit capital balance.  Upon liquidation of the Company or
     withdrawal  by a Managing Member, the Managing Members  will
     contribute to the Company an amount equal to the  lesser  of
     the  deficit balances in their capital accounts or 1.01%  of
     the  total capital contributions of the Limited Members over
     the amount previously contributed by the Managing Members.


                 AEI INCOME & GROWTH FUND 26 LLC
                  NOTES TO FINANCIAL STATEMENTS
                           (Continued)

(3)  Investments in Real Estate -

     At  March  31,  2006, the Company had not entered  into  any
     formal contractual commitments to expend capital.  In  order
     to  facilitate the purchase of the Company's first property,
     AEI  Fund Management XVII, Inc. (AFMX), an affiliate of  the
     Managing Members, purchased a 40% interest in a Gart  Sports
     (Sports   Authority)   store   in   Wichita,   Kansas    for
     approximately  $2,231,000  from an  unrelated  third  party.
     Subsequent to March 31, 2006, the Company purchased a  29.5%
     interest   in  the  property  from  AFMX.   When  sufficient
     additional  subscription proceeds are  raised,  the  Company
     anticipates  it  will purchase the remaining 10.5%  interest
     from AFMX.  The price the Company pays will be equal to  the
     price  paid  by AFMX plus the expenses incurred to  transfer
     ownership of the property to the Company, which are expected
     to  be  minimal.  Any profit or loss on the property  during
     the  period  the property is owned by AFMX will be  paid  or
     charged  to  the  Company.  There will be no  other  benefit
     arising  out of the transaction to the Managing  Members  or
     their affiliates apart from compensation otherwise permitted
     by the Operating Agreement.

(4)  Payable to AEI Fund Management, Inc. -

     AEI  Fund  Management, Inc. performs the administrative  and
     operating  functions for the Company.  The  payable  to  AEI
     Fund   Management  represents  the  balance  due  for  those
     services.    This  balance  is  non-interest   bearing   and
     unsecured  and  is  to  be  paid in  the  normal  course  of
     business.

ITEM 2.   MANAGEMENT'S DISCUSSION AND ANALYSIS.

        The Management's Discussion and Analysis contains various
"forward  looking  statements"  within  the  meaning  of  federal
securities  laws  which  represent management's  expectations  or
beliefs  concerning future events, including statements regarding
anticipated  application of cash, expected  returns  from  rental
income,  growth  in revenue, taxation levels, the sufficiency  of
cash to meet operating expenses, rates of distribution, and other
matters.  These, and other forward looking statements made by our
managers, must be evaluated in the context of a number of factors
that   may   affect  our  financial  condition  and  results   of
operations, including the following:

    Market and economic conditions which affect the value
    of the properties we purchase and the cash from rental
    income such properties generate;

    the federal income tax consequences of rental income,
    deductions, gain on sales and other items and the
    affects of these consequences for members;

    resolution by our managers of conflicts with which they
    may be confronted;

    the success of our managers of locating properties with
    favorable risk return characteristics;


ITEM 2.   MANAGEMENT'S DISCUSSION AND ANALYSIS.  (Continued)

    the effect of tenant defaults; and

    the condition of the industries in which the tenants of
    properties purchased by the Company operate.


The Application of Critical Accounting Policies

        The  preparation  of  the Company's financial  statements
requires  management to make estimates and assumptions  that  may
affect the reported amounts of assets, liabilities, revenues  and
expenses,  and  related  disclosure  of  contingent  assets   and
liabilities. Management evaluates these estimates on  an  ongoing
basis,  including  those related to the carrying  value  of  real
estate  and  the  allocation  by AEI  Fund  Management,  Inc.  of
expenses to the Company as opposed to other funds they manage.

        The  Company will purchase properties and record them  in
the  financial  statements  at the lower  of  cost  or  estimated
realizable  value.  The Company initially records the  properties
at   cost  (including  capitalized  acquisition  expenses).   The
Company  is required to periodically evaluate the carrying  value
of  properties  to determine whether their realizable  value  has
declined.   For  properties the Company will  hold  and  operate,
management   determines  whether  impairment  has   occurred   by
comparing the property's probability-weighted cash flows  to  its
current carrying value.  For properties held for sale, management
determines  whether  impairment has  occurred  by  comparing  the
property's estimated fair value less cost to sell to its  current
carrying  value.   If  the carrying value  is  greater  than  the
realizable  value, an impairment loss is recorded to  reduce  the
carrying value of the property to its realizable value.  A change
in  these assumptions or analysis could cause material changes in
the carrying value of the properties.

        AEI  Fund Management, Inc. allocates expenses to each  of
the  funds  they manage primarily on the basis of the  number  of
hours  devoted  by their employees to each fund's affairs.   They
also  allocate  expenses at the end of each month  that  are  not
directly related to a fund's operations based upon the number  of
investors  in the fund and the fund's capitalization relative  to
other  funds they manage.  The Company reimburses these  expenses
subject  to  detailed  limitations  contained  in  the  Operating
Agreement.

        Management  of the Company has discussed the  development
and   selection  of  the  above  accounting  estimates  and   the
management  discussion  and analysis disclosures  regarding  them
with the managing member of the Company.

Results of Operations

        For the period ended March 31, 2006, the Company has  had
minimum  operations.  Expenses incurred represent  administrative
costs associated with reporting and correspondence requirements.

ITEM 2.   MANAGEMENT'S DISCUSSION AND ANALYSIS.  (Continued)

Liquidity and Capital Resources

        The  Company's primary sources of cash will  be  proceeds
from  the  sale  of  Units, interest income,  rental  income  and
proceeds  from the sale of property.  Its primary  uses  of  cash
will  be  investment  in  real properties,  payment  of  expenses
involved in the sale of Units, the management of properties,  the
organization and administration of the Company, and  the  payment
of distributions.

        Before  the  acquisition of properties,  cash  flow  from
operating  activities  is  not significant.   Net  income,  after
adjustment for depreciation, is lower during the first few  years
of  operations as administrative expenses remain high and a large
amount  of  the Company's assets remain invested on a  short-term
basis in lower-yielding cash equivalents.  Net income will become
the  largest component of cash flow from operating activities and
the  largest component of cash flow after the completion  of  the
acquisition phase.

        The  Operating Agreement requires that all proceeds  from
the  sale  of Units, subject to a reasonable reserve for  ongoing
operations, be invested or committed to investment in  properties
by  the  later  of two years after the date of the Prospectus  or
twelve  months after the offering terminates.  While the  Company
is  purchasing  properties, cash flow from  investing  activities
(investment  in  real  property) will remain  negative  and  will
constitute  the  principal  use of the Company's  available  cash
flow.

        At  March 31, 2006, the Company had not entered into  any
formal  contractual commitments to expend capital.  In  order  to
facilitate the purchase of the Company's first property, AEI Fund
Management  XVII,  Inc.  (AFMX), an  affiliate  of  the  Managing
Members,  purchased  a  40% interest in  a  Gart  Sports  (Sports
Authority)  store in Wichita, Kansas for approximately $2,231,000
from an unrelated third party.  Subsequent to March 31, 2006, the
Company  purchased  a 29.5% interest in the property  from  AFMX.
When sufficient additional subscription proceeds are raised,  the
Company anticipates it will purchase the remaining 10.5% interest
from AFMX.  The price the Company pays will be equal to the price
paid by AFMX plus the expenses incurred to transfer ownership  of
the  property to the Company, which are expected to  be  minimal.
Any profit or loss on the property during the period the property
is  owned by AFMX will be paid or charged to the Company.   There
will  be no other benefit arising out of the transaction  to  the
Managing  Members  or  their affiliates apart  from  compensation
otherwise permitted by the Operating Agreement.

       During the offering of Units, the Company's primary source
of  cash  flow will be from the sale of LLC Units.   The  Company
commenced  its  offering of LLC Units to  the  public  through  a
registration statement that became effective October 20, 2005 and
will  continue  until October 19, 2006, subject to  extension  to
October 19, 2007 if all 10,000,000 LLC Units are not sold  before
then.   The  registration statement indicated  that  the  Company
would  not  be capitalized, and all subscription funds  would  be
held in escrow, until the Company had received subscriptions  for
150,000  Units  ($1,500,000). The Company obtained  subscriptions
for the 150,000 Units required for release of escrow proceeds and
on   April  3,  2006,  the  Company  accepted  subscriptions  for
193,231.6 Units for aggregate proceeds of $1,932,316.

ITEM 2.   MANAGEMENT'S DISCUSSION AND ANALYSIS.  (Continued)

        The Operating Agreement requires that no more than 15% of
the  proceeds  from  the  sale of Units be  applied  to  expenses
involved  in the sale of Units (including Commissions)  and  that
such expenses, together with acquisition expenses, not exceed 20%
of  the proceeds from the sale of Units.  As set forth under  the
caption  "Estimated  Use  of Proceeds"  of  the  Prospectus,  the
Managing  Members  anticipate that 15% of such proceeds  will  be
applied  to cover organization and offering expenses if only  the
minimum  proceeds  are obtained and that 12.8% of  such  proceeds
will  be  applied  to such expenses if the maximum  proceeds  are
obtained.   To  the  extent organization  and  offering  expenses
actually incurred exceed 15% of proceeds, they are borne  by  the
Managing Members.

        After  completion of the acquisition phase, the Company's
primary  use  of  cash  flow  will be  distribution  payments  to
Members.    The  Company  will  declare  its  regular   quarterly
distributions  before  the  end  of  each  quarter  and  pay  the
distribution in the first ten days after the end of each quarter.

        Beginning  in  March 2009, the Company may acquire  Units
from  Limited  Members  who  have tendered  their  Units  to  the
Company.  Such Units may be acquired at a discount.  The  Company
will not be obligated to purchase in any year more than 2% of the
total number of Units outstanding on January 1 of such year.   In
no  event shall the Company be obligated to purchase Units if, in
the  sole discretion of the Managing Member, such purchase  would
impair the capital or operation of the Company.

        Until capital is invested in properties, the Company will
remain   extremely   liquid.   After   completion   of   property
acquisitions, the Company will attempt to maintain a cash reserve
of  only  approximately  .5% of subscription  proceeds.   Because
properties  are  purchased for cash and leased  under  triple-net
leases,   this   is   considered   adequate   to   satisfy   most
contingencies.

ITEM 3. CONTROLS AND PROCEDURES.

       (a) Evaluation of disclosure controls and procedures

        Under  the  supervision  and with  the  participation  of
management, including its President and Chief Financial  Officer,
the Managing Member of the Company evaluated the effectiveness of
the   design  and  operation  of  its  disclosure  controls   and
procedures (as defined in Rule 13a-14(c) under the Exchange Act).
Based  upon  that  evaluation, the President and Chief  Financial
Officer of the Managing Member concluded that, as of the  end  of
the  period  covered by this report, the disclosure controls  and
procedures of the Company are adequately designed to ensure  that
information required to be disclosed by us in the reports we file
or   submit  under  the  Exchange  Act  is  recorded,  processed,
summarized  and  reported, within the time periods  specified  in
applicable rules and forms.

       (b)  Changes in internal controls

        There  were no significant changes made in the  Company's
internal controls during the most recent period covered  by  this
report that have materially affected, or are reasonably likely to
materially affect, the Company's internal control over  financial
reporting.

                   PART II - OTHER INFORMATION

ITEM 1.LEGAL PROCEEDINGS

        There are no material pending legal proceedings to  which
the  Company  is  a party or of which the Company's  property  is
subject.

ITEM 2.UNREGISTERED  SALES  OF  EQUITY  SECURITIES  AND  USE  OF
       PROCEEDS

        (a) As of March 31, 2006, there were no holders of record
of  the  registrant's  LLC Units.  There is  no  other  class  of
security  outstanding or authorized.  The registrant's Units  are
not  a  traded security in any market.  During the period covered
by  this  report, the Company did not sell any equity  securities
that are not registered under the Securities Act of 1933.

        (b) The registration statement for the offering (No. 333-
125266) was declared effective on October 20, 2005.  The offering
commenced  on  October 20, 2005 and is ongoing.  AEI  Securities,
Inc.   (ASI)  is  the  dealer  manager  of  the  offering.    The
registration  statement  covers  10,000,000  Units   of   limited
liability  company interest at an aggregate price of up  to  $100
million.   The registration statement indicated that the  Company
would  not  be capitalized, and all subscription funds  would  be
held in escrow, until the Company had received subscriptions  for
150,000  units ($1,500,000).  At March 31, 2006, the Company  had
not received the minimum amount of subscriptions.

        (c)  Beginning in March 2009, pursuant to Section 7.7  of
the  Operating Agreement, each Limited Member has  the  right  to
present Units to the Company for purchase by submitting notice to
the  Managing  Member during January or July of each  year.   The
purchase  price  of the Units is equal to 80% of  the  net  asset
value  of  the Units, as of the first business day of January  or
July  of  each  year,  as determined by the  Managing  Member  in
accordance with the provisions of the Operating Agreement.  Units
tendered  to the Company during January and July are redeemed  on
April 1st and October 1st, respectively, of each year subject  to
the following limitations.  The Company will not be obligated  to
purchase  in any year more than 2% of the total number  of  Units
outstanding  on  January 1 of such year.  In no event  shall  the
Company be obligated to purchase Units if, in the sole discretion
of the Managing Member, such purchase would impair the capital or
operation  of  the Company.  During the period  covered  by  this
report, the Company did not purchase any Units.

ITEM 3.DEFAULTS UPON SENIOR SECURITIES

      None.

ITEM 4.SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

      None

ITEM 5.OTHER INFORMATION

      None.

                   PART II - OTHER INFORMATION
                           (Continued)

ITEM 6.EXHIBITS

    10.1  Assignment and Assumption of Lease and  Guaranty  dated
    April  3,  2006  between the Company and AEI Fund  Management
    XVII,  Inc.  relating  to  the Property  at  6959  East  21st
    Street,   Wichita,  Kansas  (incorporated  by  reference   to
    Exhibit 10.1 of Form 8-K filed April 15, 2006).

    31.1  Certification of Chief Executive  Officer  of  Managing
    Member  pursuant to Rule 15d-14(a)(17 CFR 240.15d-14(a))  and
    Section 302 of the Sarbanes-Oxley Act of 2002.

    31.2  Certification of Chief Financial  Officer  of  Managing
    Member  pursuant to Rule 15d-14(a)(17 CFR 240.15d-14(a))  and
    Section 302 of the Sarbanes-Oxley Act of 2002.

    32  Certification  of Chief  Executive  Officer   and   Chief
    Financial Officer of Managing Member pursuant to Section  906
    of the Sarbanes-Oxley Act of 2002.



                           SIGNATURES

        In  accordance with the requirements of the Exchange Act,
the  registrant caused this report to be signed on its behalf  by
the undersigned, thereunto duly authorized.

Dated:  May 5, 2006           AEI Income & Growth Fund 26 LLC
                              By:  AEI Fund Management XXI, Inc.
                              Its: Managing Member



                              By: /s/ Robert P Johnson
                                      Robert P. Johnson
                                      President
                                      (Principal Executive Officer)



                              By: /s/ Patrick W Keene
                                      Patrick W. Keene
                                      Chief Financial Officer
                                      (Principal Accounting Officer)