EXHIBIT 23.10

                   CONSENT OF INDEPENDENT PETROLEUM ENGINEERS

We hereby consent to the reference to Prator Bett, L.L.C. and to the use by
reference of information contained in our reports dated January 19, 2005 and
February 13, 2004, presenting "Estimated Future Reserves and Revenues" effective
December 31, 2004 and December 31, 2003, respectively (our Reports) of certain
properties then owned by NEG Operating LLC in the "Experts" section of Amendment
No. 1 of Form S-3 Registration Statement of American Real Estate Partners, L.P.
and American Real Estate Finance Corp. However, since the estimates of crude oil
and natural gas reserves set forth in our Report have been combined with reserve
estimates of other petroleum consultants, we are necessarily unable to verify
the accuracy of the reserves estimates contained in the aforementioned
Registration Statement.

                                                    /s/ M. Drayton Prator
                                                    ----------------------------
                                                    PRATOR BETT, L.L.C
Houston, Texas

April 17, 2006