Exhibit 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

         We consent to the incorporation by reference in Registration Statements
No. 333-136377 and No. 333-134404 on Form S-3 of our report dated February 26,
2007 relating to the consolidated financial statements and management's report
on the effectiveness of internal control over financial reporting, appearing in
this Annual Report on Form 10-K of Annaly Capital Management, Inc. for the year
ended December 31, 2006.

/s/ Deloitte & Touche LLP
New York, New York
February 26, 2007