We consent to the incorporation by reference in the registration statement on Form S-3 (Nos.
333-131347,
333-121708,
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 reports
dated
March 10, 2006, with respect
to the consolidated balance sheets of Lexington Corporate Properties Trust and
subsidiaries as of
December 31, 2005 and
2004, 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, 2005, and the related financial statement schedule,
management’s assessment of the effectiveness of
internal control over financial reporting as of
December 31, 2005 and the effectiveness of internal
control over financial reporting as of
December 31, 2005, which reports appear in the
December 31,
2005 annual report on Form 10-K of Lexington Corporate Properties Trust.
