Exhibit 23.3


                              ACCOUNTANTS' CONSENT


The Shareholders
Lexington Corporate Properties Trust:

We consent to the use of our report dated February 24, 2004 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, 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.


                                                          /s/ KPMG LLP


New York, New York
March 11, 2004