100


                     CONSENT_OF_CERTIFIED_PUBLIC_ACCOUNTANTS




We consent to the reference to our firm as "EXPERTS"  and to the use of our 
reports dated July 7, 1995, in Amendment Number 1 to Form S-2 and related 
prospectus of Walnut Equipment Leasing Co., Inc. for the registration of its 
Senior Thrift Certificates.








/s/  Cogen Sklar LLP
COGEN SKLAR LLP
(formerly, Cogen Sklar Levick)


Bala Cynwyd, Pennsylvania
August 1, 1995