1
                                                                      Exhibit 23


                               Accounts' Consent


The Shareholders
Lexington Corporate Properties Trust:


We consent to incorporation by reference in the registration statements on Form
S-3 (Nos.333-49351,333-57853,333-70217,333-76709,333-85631, and 333-92609) and
on Form S-8(No.333-85625) of Lexington Corporate Properties Trust of our
report dated January 21, 2000, relating to the consolidated balance sheets of
Lexington Corporate Properties Trust and subsidiaries as of December 31, 1999
and 1998, and the related consolidated statements of income, changes in
shareholders' equity, and cash flows for each of the years in the three-year
period ended December 31, 1999, and the related schedule, which report appears
in the December 31, 1999 annual report on Form 10-K of Lexington Corporate
Properties Trust.




/s/ KPMG LLP



New York, New York
March 13, 2000