Exhibit

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-24217, 333-50189, 333-59615, 333-59210, 333-71596, 333-118113, 333-130406 and 333-196274) and on Form S-3 (Nos. 33-63119, 333-45377, 333-46055, 333-62156, 333-69294, 333-82212, 333-121502, 333-121504, 333-125077, 333-131393, 333-135816, 333-135962, 333-137093, 333-178284, 333-178413, 333-184878, 333-201264, and 333-208815) of Vector Group Ltd. of our report dated March 4, 2015, except for Note 6(c), Note 7(a) and Note 7(b), as to which date is March 8, 2016 and Note 2, as to which date is March 1, 2017, relating to the consolidated financial statements and financial statement schedule, which appears in this Form 10-K.