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                                                       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