EX-23(B)
Sutherland 1275 Pennsylvania Avenue, N.W.
Asbill & Washington, D.C. 20004-2415
Brennan LLP 202.383.0100
fax 202.637.3593
ATTORNEYS AT LAW www.sablaw.com
Steven B. Boehm
DIRECT LINE: 202.383.0176
Internet: sboehm@sablaw.com
April 27, 2001
Teachers Insurance and Annuity Association of America
730 Third Avenue
New York, NY 10017-3206
Re: Registration of Individual, Group and Tax-Deferred Variable
Annuity Contracts on Form S-1 for the TIAA Real Estate Account
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Ladies and Gentlemen:
We hereby consent to the reference to our name under the caption
"Legal Matters" in the Prospectus filed as a part of the above-referenced
registration statement on Form S-1 for the TIAA Real Estate Account. In giving
this consent, we do not admit that we are in the category of persons whose
consent is required under Section 7 of the Securities Act of 1933.
Sincerely,
SUTHERLAND ASBILL & BRENNAN LLP
By: /s/ Steven B. Boehm
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Steven B. Boehm
Atlanta [_] Austin [_] New York [_] Tallahassee [_] Washington DC