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CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration Statement
(No. 333-91599) of IKON Receivables, LLC (the "Registrant") and in the
Prospectus Supplement of the Registrant dated November 29, 2000 (the "Prospectus
Supplement") relating to the Registrant's Lease-Backed Notes, Series 2000-1, via
the Form 8-K of the Registrant dated November 30, 2000, of our report dated
January 21, 2000 on the consolidated financial statements of Ambac Assurance
Corporation and subsidiaries as of December 31, 1999 and 1998, and for each of
the years in the three-year period ended on December 31, 1999, which report
appears in the Form 10-K of Ambac Financial Group, Inc. which was filed with the
Securities and Exchange Commission on March 30, 2000 and to the reference to our
firm under the heading "Experts" in the Prospectus Supplement.
/s/ KPMG LLP
New York, New York
November 30, 2000
