Exhibit 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this  Registration  Statement on
Form S-3 of our report dated March 9, 2006, relating to the financial statements
of Annaly Mortgage Management, Inc. and management's report on the effectiveness
of internal control over financial  reporting  appearing in the Annual Report on
Form 10-K of Annaly  Mortgage  Management,  Inc. for the year ended December 31,
2005 and to the reference to us under the heading  "Experts" in the  Prospectus,
which is part of this Registration Statement.

/s/ Deloitte & Touche LLP
New York, New York
May 19, 2006