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                                                                    EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form S-11 of our
reports dated April 7, 2000, relating to the consolidated financial statements
and financial statement schedule of Corporate Property Associates 14
Incorporated and Subsidiaries, which appear in such Registration Statement. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.

/s/ PricewaterhouseCoopers LLP

New York, New York

November 21, 2000



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