Exhibit 23

               Consent of Independent Certified Public Accountants

We  consent  to the incorporation by reference in this Annual Report (Form 10-K)
of  AFG  Investment  Trust C of our report dated March 31, 2003, with respect to
the  financial statements of AFG Investment Trust C, included in the 2002 Annual
Report  to  the  Participants  of  AFG  Investment  Trust  C.

                              /s/  ERNST  &  YOUNG  LLP


Tampa,  Florida
March  26,  2003