Exhibit 23.3

            Consent of Independent Registered Public Accounting Firm

The Partners
American Real Estate Partners, L.P.:


We consent to the use of our reports dated November 29, 2005, with respect to
the consolidated statements of operations, changes in partners' equity and
comprehensive income, and cash flows of American Real Estate Partners, L.P. and
subsidiaries for the year ended December 31, 2003 and the related financial
statement schedule included in American Real Estate Partners, L.P.'s Annual
Report on Form 10-K/A for the year ended December 31, 2005, incorporated herein
by reference and to the reference to our firm under the heading "Experts" in
the prospectus.

                                                          /s/ KPMG LLP


New York, New York
April 17, 2006