<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>y68970a1exv23w1.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>
<PAGE>
                                                                    Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-3 (No. 333-58854) of Corporate Property Associates 15
Incorporated of our report dated November 12, 2004 relating to the financial
statements of Carey Institutional Properties Incorporated, which appears in the
Current Report on Form 8-K of Corporate Property Associates 15 Incorporated
dated November 18, 2004


/s/ PricewaterhouseCoopers LLP

New York, New York
November 17, 2004


</TEXT>
</DOCUMENT>