CONSENT OF INDEPENDENT REGISTERED PUBLIC
We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Registration Nos. 333-144122 and 333-167570) of The InterGroup Corporation of our report dated September
28, 2016, relating to the consolidated financial statements, which appear in this Form 10-K.
/s/ Burr Pilger Mayer, Inc.
San Francisco, California
September 28, 2016