1
   
                                                                    Exhibit 23.1

    

   
                              Accountants' Consent
    

   

The Board of Directors
Lexington Corporate Properties, Inc.
    

   
      We consent to the use of our report incorporated herein by reference and
to the reference to our firm under the heading "Experts" in the Registration
Statement.
    
   








                                 /S/  KPMG Peat Marwick LLP
                                 --------------------------
                                 KPMG Peat Marwick LLP
    





   
New York, New York
October 28, 1997