Exhibit 23

                              ACCOUNTANT'S CONSENT


The Shareholders
Lexington Corporate Properties Trust:


We consent to the use of our report  dated  January 23, 2001 with respect to the
consolidated  financial statements and related consolidated  financial statement
schedule,  included in Lexington  Corporate  Properties Trust's Annual Report on
Form 10-K for the year ended  December  31, 2000,  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
November 5, 2001