April 2, 2001 Simpson Thacher & Bartlett 425 Lexington Avenue New York, NY 10017-3909 Re: Cohen & Steers Total Return Realty Fund, Inc. Ladies and Gentlemen: We have acted as special Maryland counsel to Cohen & Steers Total Return Realty Fund, Inc., a Maryland corporation ("RFI"), in connection with an Agreement and Plan of Reorganization (the "Agreement"), dated as of March 30, 2001, between RFI and Cohen & Steers Realty Income Fund, Inc. ("RIF"), a Maryland corporation, pursuant to which RFI will acquire all of the assets and liabilities of RIF in exchange for shares of common stock, $.001 par value, of RFI (the "RFI Shares"), and cash in lieu of any fractional RFI Shares, which will then be distributed to the holder of RIF common stock, $.01 par value. We have examined the combined prospectus/proxy statement contained in RFI's Registration Statement on Form N-14, Securities Act File No. 333-56510, with respect to the Agreement (the "Registration Statement"), substantially in the form in which it is to become effective, RFI's Charter and Bylaws, and the Agreement. We have also examined and relied on a certificate of the Maryland State Department of Assessments and Taxation ("SDAT") to the effect that RFI is duly incorporated and existing under the laws of the State of Maryland and is in good standing and duly authorized to transact business in the State of Maryland. We have also examined and relied on such other corporate records of RFI, including a certificate of an appropriate officer of RFI with respect to RFI Board actions and certain other matters, and such other documents as we have deemed necessary to render the opinion expressed herein. We have assumed, without independent verification, the genuineness of all signatures on documents that we have reviewed, 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 also assumed that the terms of the Agreement are fair and reasonable to RFI. Simpson & Thacher April 2, 2001 Page 2 Based on the foregoing and subject to the qualifications set forth below we are of the opinion that: 1. RFI is a corporation duly organized, validly existing and in good standing under the laws of the State of Maryland. 2. When (i) the Agreement has been duly approved by the stockholders of RFI in accordance with the listing rules of the New York Stock Exchange, (ii) appropriate Articles of Transfer with respect to the reorganization contemplated in the Agreement have been accepted for record by SDAT, and (iii) the RFI Shares have been issued pursuant to the Agreement and the Articles of Transfer and in the manner described in the Registration Statement, the RFI Shares will be validly issued shares, fully paid and nonassessable, under the laws of the State of Maryland. This letter expresses our opinion with respect to the Maryland General Corporation Law governing matters such as the authorization and issuance of stock, and does not extend to the securities or 'blue sky' laws of Maryland, to federal securities laws or to other laws. You may rely on our foregoing opinion in rendering your opinion to RFI that is to be filed as an exhibit to the Registration Statement. We consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to us under 'Legal Matters' in the Registration Statement. We do not thereby admit that we are 'experts' as that term is used in the Securities Act of 1933, as amended, and the regulations thereunder. This opinion may not be relied on by any other person or for any other purpose without our prior written consent. Very truly yours, /s/ Venable, Baetjer and Howard, LLP