Exhibit 23.3
                      [LETTERHEAD OF MORTON BEYER & AGNEW]






March 25, 2002


Lease Investment Flight Trust
c/o Wilmington Trust Company
1100 North Market Street
Rodney Square North
Wilmington, Delaware 19890

Re: Lease Investment Flight Trust


Ladies and Gentlemen:

Reference is made to the Annual Report on Form 10-K (the "Form 10-K") for the
fiscal year ended December 31, 2001 (file no. 333-69864) of Lease Investment
Flight Trust, to be filed with the Securities and Exchange Commission under the
Securities Exchange Act of 1934, as amended.

We hereby consent to (i) the use of the information contained in our
appraisal(s) for the dates set forth in the Form 10-K, (ii) the references to
our firm in the Form 10-K, (iii) the filing of our appraisal as an exhibit to
the Form 10-K and (iv) the filing of this letter as an exhibit to the Form 10-K.

                                               MORTON BEYER & AGNEW



                                               By:  /s/  Bryson P. Monteleone
                                                    -------------------------
                                                    Bryson P. Monteleone
                                                    Director of Operations