Exhibit 23(c)




                         CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated February 1, 2002, with respect to the consolidated
financial statements of the TIAA Real Estate Account and the related financial
statement schedule, included in the Registration Statement (Form S-1) and
related Prospectus of the 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.

We also consent to the use of our report dated February 27, 2002, with respect
to the Financial Statements of Teachers Insurance and Annuity Association of
America ("TIAA"), included in the Registration Statement (Form S-1) of the TIAA
Real Estate Account. Such report expresses our opinion that TIAA's financial
statements present fairly, in all material respects, the financial position of
TIAA at December 31, 2001 and 2000, and the results of its operations and its
cash flows for the each of the three years then ended in conformity with
statutory accounting practices prescribed or permitted by the New York State
Insurance Department and not in conformity with accounting principles generally
accepted in the United States.





                                                  /s/ Ernst & Young LLP



New York, New York
April 30, 2002