Exhibit 99.1

                                 CERTIFICATION

I, Charles M. Weaver, certify that:

     1.   I have reviewed this annual report on Form 10-K in respect of the
          Corporate Backed Trust Certificates, Series 2001-23 Trust (the
          "Trust") and all reports on Form 8-K containing distribution or
          servicing reports of the Trust filed in respect of periods included
          in the year covered by this annual report of the Trust;

     2.   Based on my knowledge, the information in these reports, taken as a
          whole, does not contain any untrue statement of a material fact or
          omit to state a material fact necessary to make the statements made,
          in light of the circumstances under which such statements were made,
          not misleading as of the last day of the period covered by this
          annual report;

     3.   Based on my knowledge, the distribution or servicing information
          required to be provided to the Depositor by the Trustee under the
          pooling and servicing or similar agreement, for inclusion in these
          reports is included in these reports; and

     4.   I am responsible for reviewing the activities performed by the
          Depositor and the Trustee under the pooling and servicing or similar
          agreement and based upon my knowledge and the annual compliance
          review required under that agreement, and except as disclosed in the
          reports, the Depositor and Trustee have each fulfilled its
          obligations under that agreement.

In giving the certifications above, I have reasonably relied on information
provided to me by the following unaffiliated party: U.S. Bank Trust National
Association, as Trustee.

Date: March 28, 2005


        /s/  CHARLES M. WEAVER
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Charles M. Weaver, Vice President