71


                    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 7, 1995 in Post-Effective Amendment Number 3 to 
Form S-2 and related Prospectus of Equipment Leasing Corporation of America 
for the registration of Certificates.




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


Bala Cynwyd, Pennsylvania
August 1, 1995