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                                                          Exhibit 14(a)


                        CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the captions "The
Reorganization--Comparison of the Funds--Financial Highlights", "Selection of
Independent Auditors" and "Experts" and to the use of our reports on MuniVest
New York Insured Fund, Inc. and MuniYield New York Insured Fund III, Inc. dated
November 30, 1995 and December 4, 1995, respectively, in the Registration
Statement (Form N-14 No. 333-0000) and related combined Proxy
Statement/Prospectus of MuniYield New York Insured Fund II, Inc. dated July 9,
1996.


/s/ ERNST & YOUNG LLP
Ernst & Young LLP
Princeton, New Jersey
July 1, 1996