REALTY INCOME CORP

POSAM

POS AM

EXH 5.1 OPINION OF BALLARD SPAHAR

EX-5.1

EXH 5.2 OPINION OF LATHAM & WATKINS

EX-5.2

EXH 12 STATEMENT OF COMPUTATION OF RATIOS OF EARN

EX-12

EXH 23.1 CONSENT OF KPMG

EX-23.1