For income investors searching for attractive dividend yields, the Australian share market has some great options.

Two ASX income shares that currently stand out as potential buys according to analysts at Bell Potter are listed below.

Here's what the broker is saying about them:

Accent Group Ltd (ASX: AX1)

The first ASX income share to consider is Accent Group. It is a leading retailer in Australian leisure footwear, commanding approximately 30% of the $3 billion market.

In addition to its strong retail footprint, Accent is making strategic moves into the athleisure market, leveraging its own brands and exclusive partnerships to drive growth.

Bell Potter is bullish on the company, highlighting its market leadership and expansion potential. The broker stated:

We continue to view AX1 as a key pick in our retail sector coverage given their scale as Australia's market leader, growth adjacencies in both footwear/apparel from exclusive partnerships & TAF channel conversion, and growing vertical brand strategy led by Nude Lucy.

In respect to dividends, Bell Potter is forecasting fully franked payouts of 13.7 cents per share in FY 2025 and 15.6 cents per share in FY 2026. Based on its latest share price of $2.05, this equates to dividend yields of 6.7% and 7.6%, respectively.

The broker has a buy rating and $2.75 price target on Accent's shares.

Elders Ltd (ASX: ELD)

Another ASX income share that could be worth considering is Elders. It is a leading agribusiness company that provides tailored advice and specialist knowledge across a range of products and services. This makes it a very important player in Australia's agricultural sector.

Bell Potter is bullish and highlights Elders' attractive valuation, noting that it trades at approximately 7.4 times its projected FY 2025 EBITDA. This represents a discount to its historical average of 8.5 times.

The broker believes this makes Elders an attractive income investment. Particularly given the proposed acquisition of Delta Ag, which is an Australian agribusiness providing a range of products and services through a network of 68 locations and approximately 40 independent wholesale customers. It said:

Our Buy rating is unchanged. The acquisition of delta looks a relatively low-risk stepout with upside to the synergy target based on the 15% ROIC target (i.e ~$70m EBIT vs. 3yr target of ~$55m) largely through increased backward integration in crop protection. Trading at ~7.4x PF25e EBITDA, ELD trades at a reasonable discount to its through-the-cycle EBITDA multiple of 8.5x.

As for dividends, Bell Potter is forecasting fully franked dividends of 41 cents per share in FY 2025 and then 43 cents per share in FY 2026. Based on its current share price of $7.50, this equates to dividend yields of 5.5% and 5.7%, respectively.

The broker has a buy rating and price target of $9.45 on Elders' shares.