Unassociated Document

We have issued our reports dated March 2, 2007, accompanying the consolidated financial statements and management’s assessment of the effectiveness of internal control over financial reporting included in the Annual Report of American Real Estate Partners, L.P. and Subsidiaries on Form 10-K for the year ended December 31, 2006. We hereby consent to the incorporation by reference of said reports in the Registration Statement of American Real Estate Partners L.P. and Subsidiaries on Form S-3 (File No. 333-126069, effective April 21, 2006).