153


                    CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS


We consent to the reference to our firm under the caption "EXPERTS" and to the 
use of our reports dated July 1, 1996 incorporated by reference or included in 
Form S-2 and related Prospectus of Walnut Equipment Leasing Co., Inc. for the 
registration of Certificates.



/S/  COGEN SKLAR LLP
COGEN SKLAR LLP



Bala Cynwyd, Pennsylvania
July 26, 1996