Exhibit 23.1

            Consent of Independent Registered Public Accounting Firm
            --------------------------------------------------------

The Shareholders
Lexington Corporate Properties Trust:

We consent to the  incorporation  by refence in the  registration  statements on
Form  S-3  (Nos.  333-113508,  333-109393,  333-103140,  333-102307,  333-90932,
333-71998,  333-92609,  333-85631,  333-76709,  333-70217, and 333-57853) and on
Form S-8 (Nos. 333-102232 and 333-85625) of Lexington Corporate Properties Trust
of our report dated February 24, 2004, except as to notes 2, 3, 5, and 19, which
are as of November 29, 2004, with respect to the consolidated  balance sheets of
Lexington  Corporate  Properties  Trust and subsidiaries as of December 31, 2003
and  2002,  and the  related  consolidated  statements  of  income,  changes  in
shareholders'  equity,  and cash  flows for each of the years in the  three-year
period ended December 31, 2003, and the related  schedule,  which report appears
in the  December  31, 2003  annual  report on Form 10-K of  Lexington  Corporate
Properties  Trust,  as updated by the Current Report on Form 8-K, dated December
1, 2004.


                                                           /s/ KPMG LLP


New York, New York
December 1, 2004