ACCOUNTANTS' CONSENT


The Shareholders
Lexington Corporate Properties Trust:

We consent to the use of our report dated January 28, 2003, except as to note 19
which is as of March  15,  2003 and  except  as to notes 2 and 5 which are as of
September 26, 2003, with respect to the  consolidated  financial  statements and
related  consolidated  financial  statement  schedule,   included  in  Lexington
Corporate  Properties  Trust's  Current  Report on Form 8-K dated  September 30,
2003,  incorporated by reference in this Form S-3 Registration  Statement and to
the  reference  to  our  firm  under  the  heading  "Experts"  in the  Form  S-3
Registration  Statement.  Our report  refers to the  adoption  of  Statement  of
Financial  Accounting  Standards  No.  145  relating  to all gains and losses on
extinguishment of debt and Statement of Financial  Accounting Standards No. 144,
"Accounting for the Impairment or Disposal of Long-Lived Assets".

                                                          /s/ KPMG LLP


New York, New York
October 1, 2003