Exhibit 23

|   | · | in the Registration Statement (Form S-8 No. 333-149365 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-3ASR No. 333-138706 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-3ASR No. 333-133118 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-11 No. 333-126044 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-3MEF No. 333-117650 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-3/A No. 333-120077 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-8 and its post effective amendment on Form S-8/A No. 333-55957 pertaining to the Centerline Holding Company Incentive Share Option Plan, |
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|   | · | in the Registration Statement (Form S-3 No. 333-54802 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-3 No. 333-109078 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-3/A No. 333-74988 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-3/A No. 333-57384 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-8 No. 333-110722 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-3/A and its post effective amendment on Form POS AM 1 No. 333-111919 of Centerline Holding Company, |
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|   | · | in the Registration Statement (Form S-8 No. 333-149365 of Centerline Holding Company, |
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