Exhibit 23(B)
| Sutherland Asbill & Brennan LLP | 1275 Pennsylvania Avenue, N.W. | |
| ATTORNEYS AT LAW | Washington, D.C. 20004-2415 | |
| 202.383.0100 | ||
| fax 202.637.3593 | ||
| www.sablaw.com |
March 21, 2007
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
