Exhibit 23.2


            Consent of Independent Registered Public Accounting Firm

The Shareholders
Lexington Corporate Properties Trust:


We consent to the use of our report dated February 24, 2004,  except as to notes
2, 3, 5,  and  19,  which  are as of  November  29,  2004  with  respect  to the
consolidated  financial  statements and related  financial  statement  schedule,
included in Lexington  Corporate  Properties  Trust's Annual Report on Form 10-K
for the year ended  December 31, 2003, as updated by the Current  Report on Form
8-K dated  December 1, 2004,  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
December 27, 2004