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Exhibit 23.2
CONSENT OF DELOITTE & TOUCHE LLP
We consent to the incorporation by reference in this registration statement
(File No. 333-30210) of Shelbourne Properties II, Inc. on Form S-4 of our
reports dated March 17, 2000 appearing in the Annual Report on Form 10-K of High
Equity Partners L.P. - Series 86 for the year ended December 31, 1999 and to the
use of our report dated December 7, 2000, on our audit of the balance sheet of
Shelbourne Properties II, Inc. as of September 30, 2000, appearing in the
Prospectus, which is part of this Registration Statement. We also consent to the
reference to our firm under the caption "EXPERTS" in such Prospectus.
DELOITTE & TOUCHE LLP
Boston, Massachusetts
December 14, 2000
