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                                                                     EXHIBIT 24

                      CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the inclusion in this Registration Statement on Form S-1 (File
No. 333-   ) of our report dated March 22, 1997, on our audits of the combined
financial statements and financial statement schedule of Corporate Property
Associates Partnerships and our report dated February 11, 1998, on our audit of
the balance sheet of Carey Diversified LLC.  We also consent to the references
to our firm under the captions "Experts", "Summary Selected Combined Financial
Information" and "Selected Financial Data."

                                        /s/Coopers & Lybrand LLP
                                        -------------------------
                                        Coopers & Lybrand LLP

New York, New York
February 12, 1998