CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the reference to our firm under the captions "Information about
the Portfolios- Other Service Providers," "Information about the Portfolios-
Experts" and "Appendix K- Financial Highlights" in the Prospectus/Proxy
Statement, and to the use of our report dated December 21, 2007 which is
incorporated by reference in this Registration Statement (Form N-14 No.
811-04791) of AllianceBernstein Municipal Income Fund, Inc. - AllianceBernstein
California Portfolio and AllianceBernstein Insured California Portfolio (to be
known as AllianceBernstein California Portfolio II effective December 1, 2008).



                                                       ERNST & YOUNG LLP



New York, New York
October 6, 2008