Exhibit 23







            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference

     o    in the  Registration  Statement  (Form S-3 No.  333-87440) of American
          Mortgage Acceptance Company and subsidiaries,
     o    in the  Registration  Statement (Form S-8 No.  333-118572) of American
          Mortgage Acceptance Company and subsidiaries,

of our reports  dated March 28,  2008,  relating to the  consolidated  financial
statements  of American  Mortgage  Acceptance  Company and  subsidiaries  (which
report  expressed  an  unqualified  opinion  on  those  consolidated   financial
statements,  and includes an explanatory paragraph regarding developments in the
credit markets impacting the Company's liquidity and the Company's suspension of
investment  activity  in order  to  manage  liquidity  until  market  conditions
improve),  and the  effectiveness of internal control over financial  reporting,
appearing  in the Annual  Report on Form 10-K of  American  Mortgage  Acceptance
Company and subsidiaries for the year ended December 31, 2007.



/s/ DELOITTE & TOUCHE LLP
New York, New York
March 28, 2008