Sutherland, Asbill & Brennan, L.L.P.
                         1275 Pennsylvania Avenue, N.W.
                           Washington, D.C. 20004-2404

Tel:  (202) 383-0100                                            Steven B. Boehm
Fax:  (202) 637-3593                                 Direct Line (202) 383-0176





                                 October 4, 1996



Teachers Insurance and Annuity Association of America
730 Third Avenue
New York, New York  10017-3206

                  Re:  Registration of Individual, Group and Tax-Deferred
                       Variable Annuity Contracts on Form S-1 for the
                       TIAA Real Estate Account
                       --------------------------------------------------


Ladies and Gentlemen:

                  We  hereby  consent  to the  reference  to our name  under the
caption "Legal  Matters" in the Prospectus  filed as a part of the  registration
statement on Form S-1 filed to register additional  securities for the TIAA Real
Estate  Account.  In giving  this  consent,  we do not admit  that we are in the
category of persons whose consent is required  under Section 7 of the Securities
Act of 1933.

                                 Sincerely,

                                 SUTHERLAND, ASBILL & BRENNAN, L.L.P. 

                            By:  /s/ Steven B. Boehm
                                 --------------------------
                                     Steven B. Boehm