Peabody Energy Corp – ‘8-K/A’ for 12/2/04 – EX-23.1

On:  Wednesday, 2/16/05, at 12:26pm ET   ·   For:  12/2/04   ·   Accession #:  950137-5-1867   ·   File #:  1-16463

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Amendment to Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K/A       Amendment to Current Report                         HTML     18K 
 2: EX-23.1     Consent of Espineira, Sheldon Y Asociados              1      6K 
 3: EX-99.1     Audited Financial Statements                          27    106K 
 4: EX-99.2     Unaudited Balance Sheet                                5     23K 
 5: EX-99.3     Unaudited Proforma Balance Sheet                       5     29K 

EX-23.1   —   Consent of Espineira, Sheldon Y Asociados

EX-23.1
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                                                                    EXHIBIT 23.1

 CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the incorporation by reference in the Registration         
Statement (Form S-3 No.333-109906) of Peabody Energy Corporation of our report  
dated March 16, 2004 relating to the financial statements of Carbones del       
Guasare S.A., which appears in the Current Report on Form 8-K/A of Peabody      
Energy Corporation dated February 15, 2005.                                     

Espineira, Sheldon y Asociados                                                  

/s/ JOSE ANTONIO APOSTOLICO B.                                                  

Maracaibo, Venezuela                                                            
February 14, 2005                                                               

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K/A’ Filing		Date		Other Filings
Filed on:		2/16/05		4,  8-K
		2/15/05		4
		2/14/05		4,  SC 13G,  SC 13G/A
For Period End:		12/2/04		8-K
		3/16/04		424B5
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