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. 333-120087) 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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