Form: S-11/A

Registration statement for securities to be issued by real estate companies

November 5, 2007

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Amendment No.2 to Registration Statement No.333-145525 of our report dated September 25, 2007 (November 1, 2007 as to Note 4) relating to the balance sheet of Chimera Investment Corporation appearing in the Prospectus, which is a part of such Registration Statement, and to the reference to us under the headings “Experts” in such Prospectus.

/s/ DELOITTE & TOUCHE LLP

New York, New York
November 2, 2007