Consent of Independent Registered Public Accounting Firm


The Board of Trustees of Eclipse Funds
and the Board of Trustees of The MainStay Funds:

We consent to the use of our reports  dated  December 20, 2007,  with respect to
the financial  statements of the MainStay Small Cap Opportunity Fund, one of the
funds  comprising  Eclipse Funds,  and the MainStay Small Cap Value Fund, one of
the funds  comprising The MainStay Funds,  as of October 31, 2007,  incorporated
herein by  reference,  and to the  references  to our firm  under  the  headings
"Financial   Highlights",   "Independent  Registered  Public  Accounting  Firm",
"Representations  and Warranties",  and "Financial  Highlights of MainStay Small
Cap Opportunity  Fund" in the Proxy  Statement/Prospectus  in this  Registration
Statement on Form N-14.


/s/ KPMG LLP

Philadelphia, Pennsylvania
September 30, 2008