Exhibit 11



August 28, 2003

Credit Suisse Select Equity Fund
466 Lexington Avenue
16th Floor
New York, NY 10017-3147

Ladies and Gentlemen:

We have acted as counsel to Credit Suisse Select Equity Fund, a Maryland
corporation (the "Acquiring Fund"), in connection with the proposed acquisition
by the Acquiring Fund of all of the assets and liabilities of Credit Suisse Tax
Efficient Fund (the "Acquired Fund"), a series of Credit Suisse Capital Funds
(the "Trust"), a Massachusetts business trust, in exchange for shares, par value
$.01 per share, of the Acquiring Fund (the "Shares"), pursuant to an Agreement
and Plan of Reorganization (the "Plan") between and among the Acquiring Fund,
the Trust, on behalf of its series the Acquired Fund, and, solely for purposes
of Sections 4.3, 5.9 and 9.2 hereof, Credit Suisse Asset Management, LLC
("CSAM"), a Delaware limited liability company. We have examined the Acquiring
Fund's Registration Statement on Form N-14 substantially in the form in which it
is to become effective (the "Registration Statement"), the Acquiring Fund's
Articles of Incorporation and Bylaws, each as amended, and the Plan.

We have also examined and relied upon other documents and certificates with
respect to factual matters as we have deemed necessary to render the opinions
expressed herein. We have assumed, without independent verification, the
genuineness of all signatures, the authenticity of all documents submitted to us
as originals and the conformity with originals of all documents submitted to us
as copies. We have further assumed that the Plan constitutes the legal, valid
and binding obligation of the Acquired Fund and CSAM, enforceable against the
Acquired Fund and CSAM in accordance with its terms.

We are members of the bar of the State of New York and do not purport to be
experts on, or to express any opinion herein, concerning any law other than the
laws of the State of New York and the federal laws of the United States of
America. Anything in this opinion to the contrary notwithstanding, we render or
imply no opinion with respect to compliance with any applicable securities or
anti-fraud statutes, rules, regulations or other similar laws of any state
(including the State of Maryland) or the United States of America. In rendering
the opinions herein, we assume that there will be no material changes in the
facts and conditions on which we base such opinions between the date hereof and
the time of issuance of Shares pursuant to the Plan.



August 28, 2003
Page 2

Based upon the foregoing, we are of the opinion that:

     (a)  The Acquiring Fund is a duly organized, validly existing corporation
          under the laws of the State of Maryland; and

     (b)  The Shares of the Acquiring Fund to be issued as contemplated in the
          Plan have been, to the extent of the number of shares of the class
          authorized in the Charter of the Acquiring Fund and then unissued,
          duly authorized, and, subject to the receipt by the Acquiring Fund of
          consideration equal to the net asset value thereof (but in no event
          less than the par value thereof), when issued pursuant to the Plan,
          will be validly issued Shares, fully paid and nonassessable, under the
          laws of the State of Maryland.

We hereby consent to the filing of this opinion as an exhibit to the
Registration Statement, to the references to us in the Prospectus/Proxy
Statement included as part of the Registration Statement and to the filing of
this opinion as an exhibit to any application made by or on behalf of the
Acquiring Fund or any distributor or dealer in connection with the registration
or qualification of the Acquiring Fund or the Shares under the securities laws
of any state or other jurisdiction.

This opinion is furnished by us as counsel to the Acquiring Fund, is solely for
the benefit of the Acquiring Fund and its Directors and its officers in
connection with the above-described acquisition of assets and may not be relied
upon for any other purpose or by any other person.

                                            Very truly yours,

                                            /s/ Willkie Farr & Gallagher LLP