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                      SECURITIES AND EXCHANGE COMMISSION

                            WASHINGTON, D.C. 20549

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                                   FORM 8-A

               FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES

                   PURSUANT TO SECTION 12(b) OR 12(g) OF THE

                        SECURITIES EXCHANGE ACT OF 1934

                            LEHMAN ABS CORPORATION
                  ------------------------------------------

            (Exact name of registrant as specified in its charter)

              Delaware                                   13-3447441
(State of incorporation or organization)     (IRS Employer Identification No.)

                              745 Seventh Avenue
                           New York, New York 10019

                   (Address of principal executive offices)


If this Form relates to the registration of a class of debt securities and is
effective upon filing pursuant to General Instruction A(c)(1) please check the
following box. [X]

If this Form relates to the registration of a class of debt securities and is
to become effective simultaneously with the effectiveness of a concurrent
registration statement under the Securities Act of 1933 pursuant to General
Instruction A(c)(2) please check the following box. [_]

Securities Act registration statement file number to which this form relates:
333-58390

Securities to be registered pursuant to Section 12(b) of the Act:

Title Of Each Class To                        Name Of Each  Exchange On Which
Be So Registered                              Each Class Is To Be Registered
- ---------------------                         -------------------------------

Corporate Backed Trust Certificates,          New York Stock Exchange, Inc.
Series 2001-23, Class A-1

       Securities to be registered pursuant to Section 12(g) of the Act:
                                     NONE





ITEM 1.  DESCRIPTION OF REGISTRANT'S SECURITIES TO BE REGISTERED.

         The description of the Corporate Backed Trust Certificates, Series
2001-23, Class A-1 is contained in the Prospectus, dated May 2, 2001, included
in the Registrant's Registration Statement on Form S-3 (No. 333-58390) under
the caption "Description of Certificates," which is incorporated herein by
reference, and in the Prospectus Supplement, dated May 22, 2001, to be filed
with the Commission pursuant to Rule 424(b)(2) under the Securities Act of
1933, under the caption "Description of the Certificates," which Prospectus
Supplement, together with the Prospectus, shall be deemed to be incorporated
herein by reference.

ITEM 2.  EXHIBITS.

         The securities described herein are to be registered pursuant to
Section 12(b) of the Securities Exchange Act of 1934 on an exchange on which
other securities of the Registrant are currently registered. In accordance
with Part II to the instructions regarding exhibits on Form 8-A, the following
exhibits shall be filed with each copy of the Registration Statement filed
with such exchange.

               1.  Certificate of Incorporation of Lehman ABS Corporation is
set forth as Exhibit 3.1 to the Registration Statement on Form S-3 and is
incorporated herein by reference.

               2.  By-laws, as amended, of Lehman ABS Corporation are set forth
as Exhibit 3.2 to the Registration Statement on Form S-3 and are incorporated
herein by reference.

               3.  Form of Trust Agreement is set forth as Exhibit 4.1 to the
Registration Statement and is incorporated herein by reference.

               4.  Form of Prospectus is attached to the Registration Statement
on Form S-3 and is incorporated herein by reference.

               5.  Form of Prospectus Supplement, dated May 22, 2001, which was
filed with the Securities and Exchange Commission on May 30, 2001, for Lehman
ABS Corporation, pursuant to Rule 424(b)(2) under the Securities Act of 1933,
as amended, and is incorporated herein by reference.

               6.  Form of Series Supplement, dated as of June 1, 2001, is set
forth as Exhibit 6 on Form 8-A12B filed with the Securities and Exchange
Commission, for Lehman ABS Corporation, on June 5, 2001, and is incorporated
herein by reference.


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                                   SIGNATURE



         Pursuant to the requirements of Section 12 of the Securities Exchange
Act of 1934, the registrant has duly caused this registration statement to be
signed on its behalf by the undersigned, thereto duly authorized.

                                          LEHMAN ABS CORPORATION
                                          (Registrant)

                                          By: /s/ Paul Mitrokostas
                                              -----------------------------
                                          Name:   Paul Mitrokostas
                                          Title:  Senior Vice President

Date:  October 27, 2003

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