CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form N-14 of our reports dated February 7, 2001, relating to the
financial statements and financial highlights of Cohen & Steers Realty Income
Fund, Inc. and Cohen & Steers Total Return Realty Fund, Inc. which appear in the
December 31, 2000 Annual Reports to Shareholders, which are also incorporated by
reference into the Registration Statement. We also consent to the references to
us under the headings "Financial Highlights", "Experts" and "Financial
Statements" in such Registration Statement.

PricewaterhouseCoopers LLP
New York, New York
March 2, 2001