EX-23(d)
Friedman LLP	1700 Broadway
Accountants and Advisors	New York, NY 10019
	T: 212-842-7000
	F: 212-842-7001
	www.friedmanllp.com

Consent of Independent Auditors

      We consent to the reference to our firm under the caption “Experts” and to the use of our reports dated September 22, 2004, June 22, 2004, May 6, 2004, November 24, 2004, November 22, 2004 and November 9, 2004, with respect to the (i) statement of revenues and certain expenses of the property located at Four Oaks Place for the year ended December 31, 2003; (ii) statement of revenues and certain expenses of the property located at 3111 Camino Del Rio North for the year ended December 31, 2003; (iii) statement of revenues and certain expenses of the properties located at 30721 and 30699 Russell Ranch Road for the year ended December 31, 2003; (iv) statement of revenues and certain expenses of 1900 K Street, NW, Washington DC for the year ended September 30, 2004; (v) statement of revenues and certain expenses of 1001 Pennsylvania Ave., NW, Washington DC for the year ended September 30, 2004; (vi) statement of revenues and certain expenses of 50 Fremont Street, San Francisco, CA for the year ended September 30, 2004; (vii) statement of revenues and certain expenses of IDX Tower, Seattle, WA for the year ended September 30, 2004; and (viii) statement of revenues and certain expenses of the IDI Industrial Portfolio Joint Venture 1900 K Street, NW, Washington DC for the year ended December 31, 2003, and the nine months ended September 30, 2004, respectively, in the Registration Statement (on Form S-1) and related prospectus of TIAA Real Estate Account for the offer and sale of interests in the TIAA Real Estate Account, a variable option offered through certain TIAA annuity contracts.

/s/ Friedman LLP, as successor to
    Friedman, Alpren & Green LLP

December 17, 2004