AUDITORS CONSENT


The Board of Directors and Shareholders
Lexington Strategic Investments, Inc.:

In connection with the  registration  statement on Form N-14 dated March 4, 1999
for Lexington  Strategic  Investments,  Inc. we consent to the  incorporation by
reference of:

o     our report  dated  August 10, 1998 in the June 30,  1998 Annual  Report of
      Lexington  Strategic  Investments  Fund,  Inc. and to the reference to our
      firm under the heading  "Independent  Auditors" in the Lexington Strategic
      Investments Fund, Inc. Statement of Additional Information and

o     our report  dated  February  19, 1999  included in the  December  31, 1998
      Annual Report of Lexington Goldfund, Inc. and to the reference to our firm
      under the heading  "Shareholder  Reports" in the Lexington Goldfund,  Inc.
      Statement of Additional Information dated May 1, 1998.

In  addition,  we  consent  to the  reference  to our  firm  under  Part 4 "Fund
Information"  in  the  Lexington  Strategic  Investments,  Inc.  Combined  Proxy
Statement and Prospectus.


                                   /s/KPMG LLP
                                    KPMG LLP

New York, New York
March 4, 1999