Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
We consent to the reference to our firm under the caption “Experts” and to the use of (i) our report dated March 27, 2007 with respect to the consolidated financial statements of KBS Real Estate Investment Trust, Inc. at December 31, 2006; (ii) our report dated March 24, 2006 with respect to the consolidated balance sheet of KBS Real Estate Investment Trust, Inc. at December 31, 2005; (iii) our report dated October 14, 2005 with respect to the consolidated balance sheet of KBS Real Estate Investment Trust, Inc. at September 30, 2005; (iv) our report dated March 26, 2007 with respect to the statement of revenues over certain operating expenses of the Sabal VI Building for the year ended December 31, 2006; (v) our report dated March 26, 2007 with respect to the statement of revenues over certain operating expenses of 625 Second Street Building for the year ended December 31, 2006; (vi) our report dated March 29, 2007 with respect to the statement of revenues over certain operating expenses of The Offices at Kensington for the year ended December 31, 2006; (vii) our report dated May 1, 2006 with respect to the statement of revenues over certain operating expenses of the Sabal Pavilion Building for the year ended December 31, 2005; (viii) our report dated September 29, 2006 with respect to the statement of revenues over certain operating expenses of the Plaza in Clayton for the year ended December 31, 2005; (ix) our report dated December 12, 2006 with respect to the statement of revenues over certain operating expenses of the Southpark Commerce Center II Buildings for the year ended December 31, 2005; (x) our report dated December 15, 2006 with respect to the statement of revenues over certain operating expenses of the 825 University Building for the year ended December 31, 2005; (xi) our report dated December 22, 2006 with respect to the statement of revenues over certain operating expenses of the Midland Industrial Portfolio for the year ended December 31, 2005; and (xii) our report dated December 22, 2006 with respect to the statement of revenues over certain operating expenses of the Crescent Green Buildings for the year ended December 31, 2005, all included in Post-Effective Amendment No. 6 to the Registration Statement (Form S-11 No. 333-126087) and related Prospectus of KBS Real Estate Investment Trust, Inc. for the registration of 280,000,000 shares of its common stock.
Irvine, California
March 29, 2007
