Exhibit 23.7
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
   
  We consent to the inclusion in amendment no. 2 of the registration statement
of Capital Trust on Form S-1 of our report dated February 4, 1997 on our audit
of the statement of revenues and certain operating expenses for the year ended
December 31, 1996. We also consent to the reference to our firm under the
caption "Experts" in the prospectus forming part of this amendment no. 2 to the
registration statement.     
 
                                          The Professional Associates, P.C.
                                          (f/k/a) Tackman, Pilla, Arnone and
                                           Company, P.C.
 
Stamford, Connecticut
   
December 8, 1997