EX-23(b)
Sutherland	1275 Pennsylvania Avenue, N.W.
Asbill &	Washington, D.C.20004-2415
Brennan LLP	202.383.0100
ATTORNEYS AT LAW	fax 202.637.3593
	www.sablaw.com
Steven B. Boehm
DIRECT LINE: 202.383.0176
Internet: sboehm@sablaw.com

December 7, 2004

Board of Trustees
Teachers Insurance and Annuity Association of America
730 Third Avenue
New York, NY 10017-3206

Re:      Teachers Insurance and Annuity Association of America
           TIAA Real Estate Account

Ladies and Gentlemen:

                     We hereby consent to the reference to our name under the caption “Legal Matters” in the Prospectus filed as a part of the registration statement on Form S-1 for the TIAA Real Estate Account. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933.

Sincerely,

SUTHERLAND ASBILL & BRENNAN LLP

By: /s/ Steven B. Boehm

          Steven B. Boehm

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