EXHIBIT 24


                      LEXINGTON CORPORATE PROPERTIES TRUST
                           ONE PENN PLAZA, SUITE 4015
                          NEW YORK, NEW YORK 10119-4015

                                POWER OF ATTORNEY

         The undersigned T. Wilson Eglin, hereby makes, constitutes and appoints
Patrick Carroll,  Joseph S. Bonventre and Barry A. Brooks the  attorneys-in-fact
(individually,   an  "Attorney"  and  collectively,   the  "Attorneys")  of  the
undersigned,  with full power and authority,  including  without  limitation the
power of substitution and resubstitution,  acting together or separately, in the
name of and for and on behalf of the undersigned:

                  (a) For the purposes of  complying  with the  requirements  of
         Section 16(a) of the  Securities  Exchange Act of 1934, as amended (the
         "Exchange   Act"),  and  the  rules  of  the  Securities  and  Exchange
         Commission  thereunder  (the  Exchange  Act,  together with such rules,
         being  herein  referred  to as the  "Act"),  to  prepare or cause to be
         prepared,  execute,  sign and file  with the  Securities  and  Exchange
         Commission  and all  applicable  securities  exchanges on behalf of the
         undersigned  all reports  (including,  without  limitation,  amendments
         thereto) required to be filed by the undersigned under Section 16(a) of
         the Act,  including,  without  limitation,  all Initial  Statements  of
         Beneficial   Ownership  of  Securities   on  Securities   and  Exchange
         Commission Form 3 and subsequent reports on Forms 4 and 5, with respect
         to the equity securities of Lexington Corporate Properties Trust; and

                  (b) To make,  execute,  acknowledge  and  deliver  such  other
         documents,  letters and other writings, including communications to the
         Securities and Exchange Commission, and in general to do all things and
         to take all actions  necessary or proper in connection with or to carry
         out the  objective of complying  with Section 16(a) of the Act as fully
         as could the undersigned if personally present and acting.

         Each of the  Attorneys  is hereby  empowered to determine in his or her
sole  discretion  the time or times  when,  purpose  for and manner in which any
power herein  conferred upon him or her shall be exercised,  and the conditions,
provisions or the contents of any report, instrument or other document which may
be executed by him or her pursuant hereto.

         The  undersigned  hereby  ratifies  all  that  any  one or  more of the
Attorneys or his, her or their substitute or substitutes shall lawfully do under
the authority of this Power of Attorney.

         Each Attorney  shall have full power to make and  substitute  any other
attorney-in-fact  in his or her  place  and  stead.  The term  "Attorney"  shall
include the respective substitutes of any Attorney.

         This Power of  Attorney  shall be  governed by the laws of the State of
New York.

         This Power of Attorney shall remain in effect until 11:59 p.m. (Eastern
Time), on December 31, 2008.

         IN WITNESS  WHEREOF,  the  undersigned  has duly executed this Power of
Attorney as of the 3rd day of January, 2006.

                                                        /s/ T. Wilson Eglin
                                                        ------------------------
                                                        T. Wilson Eglin