Exhibit 23.1

                          INDEPENDENT AUDITORS' CONSENT


The Shareholders
Lexington Corporate Properties Trust:

We consent to the use of our report dated January 23, 2002,  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,  2001,  incorporated  herein  by
reference,  and to the reference to our firm under the heading "Experts" in this
Registration Statement/Prospectus.

                                          /s/ KPMG LLP


New York, New York
February 7, 2003