1
                                                                    Exhibit 23.1


                              ACCOUNTANTS' CONSENT


The Shareholders
Lexington Corporate Properties Trust:


We consent to the use of our report dated January 21, 2000 with respect to the
consolidated financial statements and consolidated financial statement
schedule, included in the Company's Annual Report on Form 10-K for the year
ended December 31, 1999, incorporated by reference in this registration
statement and to the reference to our firm under the heading "Experts" in the
registration statement.


/s/ KPMG LLP
New York, New York
September 27, 2000