1
                                                                 Exhibit 23.1


                              ACCOUNTANTS' CONSENT

The Shareholders
Lexington Corporate Properties Trust:

We consent to the use of our report dated January 23, 2001 with respect to the
consolidated financial statements and related consolidated financial statement
schedule, included in Lexington Corporate Properties Trust's Annual Report on
Form 10-K for the year ended December 31, 2000, incorporated by reference in
this Proxy Solicitation Statement/Prospectus, and to the reference to our firm
under the heading "Experts" in the Proxy Solicitation Statement/Prospectus.

/s/ KPMG LLP


New York, New York
October 2, 2001