Exhibit 23



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the  incorporation  by reference in  Registration  Statements Nos.
333-73376,  333-04295,  333-41768,  and  333-88914 on Form S-8 and  Registration
Statements  Nos.  033-92218,   333-47041,   333-90395,   333-62830,   333-97831,
333-104882, 333-108947, and 333-131092 on Form S-3 of our report dated March 10,
2006,  except for the effect of the second  paragraph of Note 22 as to which the
date is December 26, 2006, relating to the financial  statements,  and financial
statement schedules of CBL & Associates Properties, Inc. and to our report dated
March 10, 2006 relating to management's  report on the effectiveness of internal
control  over  financial  reporting,  appearing in this  Amendment  No. 1 to the
Annual Report on Form 10-K/A of CBL & Associates  Properties,  Inc. for the year
ended December 31, 2005.



/s/ DELOITTE & TOUCHE LLP


Atlanta, Georgia
December 26, 2006