Exhibit 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors and Partners of
  AMERICAN REAL ESTATE PARTNERS, L.P.

We have issued our reports dated March 11, 2005 accompanying the consolidated
financial statements of American Real Estate Partners, L.P. and subsidiaries,
and accompanying the schedule and management's assessment of the effectiveness
of internal control over financial reporting included in the Annual Report on
Form 10-K for the year ended December 31, 2004 which are incorporated by
reference in this Registration Statement. The reports dated June 2, 2005 on the
consolidated financial statements and schedule, and supplemental consolidated
financial statements for the year ended December 31, 2004 of American Real
Estate Partners, L.P. and subsidiaries are included in this Registration
Statement. We consent, to the incorporation by reference in the Registration
Statement of the aforementioned reports, to the use of the aforementioned
reports in the Registration Statement, and to the use of our name as it appears
under the caption "Experts."

                                    /s/  Grant Thornton LLP

New York, New York
June 20, 2005