EXHIBIT 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 | ||
April 28, 2006
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 |
Atlanta• Austin•New York•Tallahassee•Washington DC
