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 the Registration Statement on Form N-14 (File No.
333-56510) of the Cohen & Steers Total Return Realty Fund, Inc., which is also
incorporated by reference in this Registration Statement.



PricewaterhouseCoopers LLP
New York, New York
May 31, 2001