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Exhibit 23.2 INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference in this consent statement-prospectus of American Tax Exempt Bond Trust of our report dated March 14, 2000, appearing in the Annual Report on Form 10-K of Charter Municipal Mortgage Acceptance Company for the year ended December 31, 1999 and to the reference to us under the heading "Experts" in such consent statement-prospectus. /s/ Deloitte & Touche LLP New York, New York August 1, 2000 NY/293527.1
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