EX-99.906CERT


                                 EXHIBIT 11 (b)
                          RULE 30a-2(b) CERTIFICATIONS

         In connection with the Report of Cohen & Steers Special Equity Fund,
Inc. (the "Company") on Form N-CSR as filed with the Securities and Exchange
Commission on the date hereof (the "Report"), I, Robert H. Steers, Chief
Executive Officer of the Company, certify, pursuant to 18 U.S.C. 'SS'1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.

                                                   /s/ Robert H. Steers
                                                   ------------------------
                                                   Robert H. Steers
                                                   Chief Executive Officer
                                                   Date: August 19, 2004








                                 EXHIBIT 11 (b)
                          RULE 30a-2(b) CERTIFICATIONS

         In connection with the Report of Cohen & Steers Special Equity Fund,
Inc. (the "Company") on Form N-CSR as filed with the Securities and Exchange
Commission on the date hereof (the "Report"), I, Martin Cohen, Chief Financial
Officer of the Company, certify, pursuant to 18 U.S.C. 'SS'1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.

                                                   /s/ Martin Cohen
                                                   ------------------------
                                                   Martin Cohen
                                                   Chief Financial Officer
                                                   Date: August 19, 2004