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                    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 in Post-Effective Amendment Number 1 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



Bala Cynwyd, Pennsylvania
July 26, 1996