CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and Shareholders of
Oppenheimer Equity Income Fund, Inc.:
We consent to the incorporation by reference in this Registration Statement of Oppenheimer Equity Income Fund, Inc. on Form N-14 of our report dated December 16, 2010, appearing in the Combined Prospectus and Proxy Statement and in the Statement of Additional Information to Prospectus and Proxy Statement, which are part of such Registration Statement.
KPMG LLP
Denver, Colorado
May 10, 2011