Exhibit 23(g)
[Aarons Grant & Habif, LLC Letterhead]
TIAA Real Estate Account
c/o Teachers Insurance and Annuity Association of America
730 Third Avenue
New York, New York 10017-3206
Consent of Independent Registered Public Accounting Firm
We consent to the reference to our firm under the caption "Experts" and to the use of our report dated December 28, 2006 with respect to the statement of revenues and certain expenses of Camelback Center - Phoenix, Arizona for the year ended December 31, 2005, in the Registration Statement (Form S-1) and related prospectus of TIAA Real Estate Account.
/s/ Aarons Grant & Habif, LLCAarons Grant & Habif, LLC
March 16, 2007
3500 Piedmont Road, Suite 600, Atlanta, Georgia 30305, Phone 404-233-5486, Fax 404-237-8325
E-mailcpa@aghllc.com Web Page www.aghllc.com
Members of The American Institute of CPAs, Georgia Society of CPAs, Enterprise Network