EX-23(D)

Friedman
Alpren                                                             1700 Broadway
Green LLP                                                     New York, NY 10019
Certified Public Accounants and Consultants                         212-582-1600
                                                               Fax: 212-265-4761
                                                                 www.nyccpas.com

                         CONSENT OF INDEPENDENT AUDITORS

     We consent to the reference to our firm under the caption  "Experts" and to
the use of our reports  dated  March 24, 2000 and June 22, 2000 with respect to
the (i) statement of revenues and certain  expenses for 1801 K Street,  N.W. for
the year ended  December  31, 1999,  and (ii)  statement of revenues and certain
expenses of Morris  Corporate  Center III for the year ended  December 31, 1999,
respectively, in the Registration Statement on (Form S-1) and related prospectus
of TIAA Real Estate Account for the offer and sale of interests in the TIAA Real
Estate  Account,   a  variable  option  offered  through  certain  TIAA  annuity
contracts.

                                      /s/ Friedman, Alpren & Green LLP

New York, New York
April 26, 2001