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 10, 2006, except for Note 8, as to which
the date is March 29, 2006, accompanying the consolidated financial statements
and schedule and management's assessment of the effectiveness of internal
control over financial reporting included in the Annual Report of American Real
Estate Partners, L.P. and Subsidiaries on Form 10-K and as amended on Form
10K/A for the year ended December 31, 2005 which are incorporated by reference
in this Registration Statement. We consent to the incorporation by reference in
the Registration Statement of the aforementioned reports and to the use of our
name as it appears under the caption "Experts."


                                        /s/ GRANT THORNTON LLP


New York, New York
April 17, 2006