EXHIBIT 23 [LETTERHEAD OF LEWIS & KAPPES, P.C.] CONSENT OF LEWIS & KAPPES, P.C. We consent to the use of our name as Legal Counsel in the section "Legal Matters" in the Registration Statement to be filed by Alanar Real Estate Investment Trust Series 1 Corporation, on Form S-11 and the related Prospectus and any amendment to such documents. Dated: December 19, 2003 /s/ Lewis & Kappes, P.C. ------------------------- Lewis & Kappes, P.C.