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<PAGE> EXHIBIT 23.3 CONSENT OF CUSHMAN & WAKEFIELD, INC. We consent to all references to us in Amendment No. 4 to the Registration Statement on Form S-4 of Shelbourne Properties III, Inc. under the captions "SUMMARY," "ALTERNATIVES TO THE CONVERSION" and "EXPERTS." CUSHMAN & WAKEFIELD, INC. New York, New York December 8, 2000
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