FIRST AMENDMENT TO NET LEASE AGREEMENT THIS AMENDMENT TO NET LEASE AGREEMENT, made and entered into effective as of the 18th day of December, 2003, by and between AEI Income & Growth Fund 23 LLC ("Fund 23"), whose corporate managing member is AEI Fund...

             FIRST AMENDMENT TO NET LEASE AGREEMENT


     THIS  AMENDMENT  TO NET  LEASE AGREEMENT, made  and  entered
into  effective  as  of the 18th day of December,  2003,  by  and
between  AEI  Income  &  Growth Fund 23 LLC  ("Fund  23"),  whose
corporate managing member is AEI Fund Management XXI, Inc., whose
address  is  1300 Xxxxx Fargo Place, 00 Xxxx Xxxxxxx Xxxxxx,  Xx.
Xxxx,  Xxxxxxxxx  00000 ("Lessor")(fax #000 000 0000),  and  Kona
Restaurant Group, Inc., a Delaware corporation, whose address  is
00000 Xxxxxxx 00 Xxxx, Xxxxx 0, Xxxxxxxxx, Xxxxx 00000 ("Lessee")
(fax # 000 000 0000);

                          WITNESSETH:

     WHEREAS, Lessor is the fee owner of a certain parcel of real
property  and  improvements  located  at  Parker,  Colorado,  and
legally  described in Exhibit "A", which is attached  hereto  and
incorporated herein by reference; and

       WHEREAS,   Lessee   has  constructed  the   building   and
improvements  (together  the "Building")  on  the  real  property
described  in  Exhibit "A", which Building is  described  in  the
plans and specifications heretofore submitted to Lessor; and

     WHEREAS,  Lessee and Lessor have entered into  that  certain
Net  Lease Agreement dated April 4, 2003  (the "Lease") providing
for  the  lease  of  said real property and Building  (said  real
property  and  Building hereinafter referred to  as  the  "Leased
Premises"),  from  Lessor upon the terms and  conditions  therein
provided in the Lease;


     NOW,  THEREFORE,  in  consideration  of  the  Rents,  terms,
covenants, conditions, and agreements hereinafter described to be
paid, kept, and performed by Lessee, including the completion  of
the  Building  and  other  improvements constituting  the  Leased
Premises, Lessee and Lessor do hereby agree to amend the Lease as
follows:

1.    Article 2(A) and (B) of the Lease shall henceforth read  as
follows:

ARTICLE 2.     TERM

     (A)   The  term of this Lease ("Term") shall be  the  period
commencing   April  4,  2003,  ("Occupancy  Date")  through   the
effective  date  hereof, plus Seventeen (17)  consecutive  "Lease
Years", as hereinafter defined, commencing on the effective  date
hereof,  with  the  contemplated initial term  hereof  ending  on
December 31, 2020.

   (B)  The  first full Lease Year shall commence on the date  of
this First Amendment and continue through December 31, 2004. Each
Lease  Year  after  the first Lease Year shall  be  a  successive
period of twelve (l2) calendar months.


2.   Article 4(A) of the Lease shall henceforth read as follows:

ARTICLE 4.  RENT PAYMENTS

     (A)   Annual  Rent  Payable for the first  Lease  Year:
     Lessee shall pay to Lessor Fund 23 an annual Base  Rent
     of  $236,000, which amount shall be payable in  advance
     on  the  first  day  of  each month  in  equal  monthly
     installments of $19,666.67 to Lessor Fund 23.   If  the
     first day of the Lease Term is not the first day  of  a
     calendar month, then the monthly Rent payable for  that
     partial month shall be a prorated portion of the  equal
     monthly installment of Base Rent.

3.   Article  35  is hereby deleted in its entirety;  Lessor
     and Lessee  agree  that   the   referenced  Development
     Financing Agreement is  terminated  in  accordance with
     its terms.

4.   Lessee has accepted delivery of the Leased Premises and
     has entered into occupancy thereof;

5.   Lessee  has  fully inspected the Premises and found the
     same  to be as required by the Lease, in good order and
     repair,  and  all  conditions  under the  Lease  to  be
     performed by the Lessor have been satisfied;

6.   As of this date, the Lessor is not in default under any
     of  the terms, conditions, provisions  or agreements of
     the Lease and the undersigned has no offsets, claims or
     defenses against the Lessor with respect to the Lease.

7.   This   Agreement   may   be   executed   in    multiple
     counterparts, each of which shall be deemed an original
     and  all  of  which  shall  constitute one and the same
     instrument.

8.   Exhibit B to the Lease  shall  be  as  attached  hereto,
     reflecting  personalty on  the  Leased  Premises  owned
     by Lessor.  All other terms and conditions of the Lease
     shall remain in full force and effect.

IN  WITNESS  WHEREOF, Lessor and Lessee have respectively  signed
and sealed this Lease as of the day and year first above written.


                     LESSEE:  Kona Restaurant Group, Inc.,

                              By: /s/ Xxxxx Xxxxxxx

                              Its: Chief Financial Officer


                     LESSOR:  AEI INCOME & GROWTH FUND 23 LLC

                     By:      AEI FUND MANAGEMENT XXI, INC., a
                              Minnesota corporation

                     By:  /s/ Xxxxxx X Xxxxxxx
                              Xxxxxx X. Xxxxxxx, President









                       EXHIBIT "A"

                    LEGAL DESCRIPTION

Xxx 0, Xxxxx Xxxxx X#0,0xx Xxxxxxxxx, according to the Plat
recorded July 3, 2001, Reception Xx. 00000000, Xxxxxxx Xxxxxx
Xxxxxxx, Xxxxxx of Xxxxxxx, State of Colorado.