Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-3 (No. 333-38486) of iStar Financial Inc. of our report
dated March 2, 2001 relating to the financial statements and financial statement
schedules, which appears in the Form 10-K.

PricewaterhouseCoopers LLP

New York, NY
March 28, 2001