1 Exhibit 14(b) INDEPENDENT AUDITORS' CONSENT MuniYield New York Insured Fund II, Inc.: We consent to the use in this Registration Statement on Form N-14 of our report dated December 1, 1995 appearing in the Proxy Statement and Prospectus, which is a part of such Registration Statement, and to the reference to us under the captions "The Reorganization--Comparison of the Funds--Financial Highlights" and "Experts" also appearing in such Proxy Statement and Prospectus. /s/ DELOITTE & TOUCHE LLP Deloitte & Touche LLP Princeton, New Jersey July 3, 1996