EX-23.1 2 w10096exv23w1.htm EXHIBIT 23.1 exv23w1
 

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

The Board of Directors
Commercial Net Lease Realty, Inc. and Subsidiaries

We consent to the incorporation by reference in the registration statement (no. 333-105635) on Form S-3 and registration statement (no. 333-64794) on Form S-8 of Commercial Net Lease Realty, Inc. and subsidiaries of our report dated March 9, 2005, except for Notes 1, 16, 17 and 22 which are as of June 17, 2005, with respect to the consolidated balance sheets of Commercial Net Lease Realty, Inc. and subsidiaries as of December 31, 2004 and 2003, and the related consolidated statements of earnings, stockholders’ equity and cash flows for each of the years in the three-year period ended December 31, 2004, and all related financial statement schedules. Our report refers to the Company’s adoption of FIN No. 46(R) “Consolidation of Variable Interest Entities”. We also consent to the incorporation by reference in the registration statement (no. 333-105635) on Form S-3 and registration statement (no. 333-64794) on Form S-8 of Commercial Net Lease Realty, Inc. and subsidiaries of our report dated March 9, 2005 with respect to management’s assessment of the effectiveness of internal control over financial reporting as of December 31, 2004 and the effectiveness of internal control over financial reporting as of December 31, 2004.

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Orlando, Florida
June 17, 2005