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                                                                   EXHIBIT 14(a)


                         CONSENT OF INDEPENDENT ACCOUNTANTS


To the Board of Directors of Scudder World Income
 Opportunities Fund, Inc.:


We hereby consent to the incorporation by reference in the Registration
Statement on Form N-14 of Latin America Dollar Income Fund, Inc. of our report
dated June 20, 1997 on our audit of the financial statements and financial
highlights of Scudder World Income Opportunities Fund, Inc., which report is
included in the Annual Report to Shareholders for the fiscal year ended April
30, 1997 which is incorporated by reference in the Registration Statement. We
further consent to the references to our Firm under the captions, "Ratification
or Rejection of the Selection of Independent Accountants" and "Additional
Information About the Funds" in the Registration Statement.


                                        /s/ Coopers & Lybrand, L.L.P.

Boston, Massachusetts                   COOPERS & LYBRAND, L.L.P.
August 12, 1997