90


                    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, except for Note 9 as to which the date 
is December 20, 1996, 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



Bala Cynwyd, Pennsylvania
December 20, 1996