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Arbor Realty Trust Inc – ‘10-K’ for 12/31/11 – ‘EX-23.1’

On:  Friday, 3/2/12, at 8:27am ET   ·   For:  12/31/11   ·   Accession #:  1047469-12-2036   ·   File #:  1-32136

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/02/12  Arbor Realty Trust Inc            10-K       12/31/11   44:8.6M                                   Toppan Merrill-FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.92M 
 2: EX-21.1     Subsidiaries List                                   HTML     26K 
 3: EX-23.1     Consent of Experts or Counsel                       HTML     16K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     21K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     21K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     18K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     18K 
27: R1          Document and Entity Information                     HTML     43K 
19: R2          Consolidated Balance Sheets                         HTML    151K 
24: R3          Consolidated Balance Sheets (Parenthetical)         HTML     86K 
29: R4          Consolidated Statements of Operations               HTML    170K 
40: R5          Consolidated Statements of Comprehensive (Loss)     HTML     54K 
                Income                                                           
20: R6          Consolidated Statements of Changes in Equity        HTML    105K 
23: R7          Consolidated Statements of Cash Flows               HTML    294K 
18: R8          Description of Business / Form of Ownership         HTML     32K 
15: R9          Summary of Significant Accounting Policies          HTML     72K 
41: R10         Loans and Investments                               HTML    194K 
31: R11         Securities                                          HTML     79K 
30: R12         Investment in Equity Affiliates                     HTML    108K 
35: R13         Real Estate Owned and Held-For-Sale                 HTML     47K 
36: R14         Debt Obligations                                    HTML    158K 
34: R15         Noncontrolling Interest                             HTML     19K 
37: R16         Variable Interest Entities                          HTML     72K 
26: R17         Derivative Financial Instruments                    HTML     76K 
28: R18         Fair Value                                          HTML     79K 
33: R19         Commitments and Contingencies                       HTML     44K 
44: R20         Equity                                              HTML     41K 
38: R21         Earnings Per Share                                  HTML     45K 
21: R22         Related Party Transactions                          HTML     34K 
32: R23         Distributions                                       HTML     20K 
22: R24         Management Agreement                                HTML     42K 
14: R25         Income Taxes                                        HTML     56K 
39: R26         Due to Borrowers                                    HTML     17K 
42: R27         Summary Quarterly Consolidated Financial            HTML     88K 
                Information-Unaudited                                            
17: R28         Schedule Iv-Loans and Other Lending Investments     HTML    105K 
43: XML         IDEA XML File -- Filing Summary                      XML     56K 
16: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.18M 
 8: EX-101.INS  XBRL Instance -- abr-20111231                        XML   1.53M 
10: EX-101.CAL  XBRL Calculations -- abr-20111231_cal                XML    226K 
13: EX-101.DEF  XBRL Definitions -- abr-20111231_def                 XML    367K 
11: EX-101.LAB  XBRL Labels -- abr-20111231_lab                      XML   1.03M 
12: EX-101.PRE  XBRL Presentations -- abr-20111231_pre               XML    480K 
 9: EX-101.SCH  XBRL Schema -- abr-20111231                          XSD     82K 
25: ZIP         XBRL Zipped Folder -- 0001047469-12-002036-xbrl      Zip    174K 


‘EX-23.1’   —   Consent of Experts or Counsel
Exhibit Table of Contents

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11st Page  –  Filing Submission
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EXHIBIT 23.1


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We consent to the incorporation by reference in the Registration Statements (i) on Form S-3 (Nos. 333-165408 and 333-167303) of Arbor Realty Trust, Inc. and Subsidiaries and in the related Prospectuses; and (ii) on Form S-8 (Nos. 333-175656 and 333-158671) pertaining to the Arbor Realty Trust, Inc. 2003 Omnibus Stock Incentive Plan, as amended and restated, of Arbor Realty Trust, Inc. and Subsidiaries of our reports dated March 2, 2012, with respect to the consolidated financial statements and schedule of Arbor Realty Trust, Inc. and Subsidiaries, and the effectiveness of internal control over financial reporting of Arbor Realty Trust, Inc. and Subsidiaries, included in this Annual Report (Form 10-K) for the year ended December 31, 2011.

New York, New York
March 2, 2012


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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/2/128-K
For Period end:12/31/11ARS
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Filing Submission 0001047469-12-002036   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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