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.