EXHIBIT 99.14

                       Consent of Independent Accountants



We hereby consent to the incorporation by reference in the Prospectus and Proxy
Statement and Statement of Additional Information constituting parts of this
registration statement on Form N-14 (the "N-14 Registration Statement") of our
report dated January 25, 1999, relating to the financial statements and
financial highlights appearing in the November 30, 1998 Annual Report to
Shareholders of Prudential Distressed Securities Fund, Inc. (the "Fund") which
is incorporated by reference into the N-14 Registration Statement. We also
consent to the use of such report and to the reference to us under the heading
"Custodian and Transfer and Dividend Disbursing Agent and Independent
Accountants" in the Statement of Additional Information of Post-Effective
Amendment No. 5 to the registration statement on Form N-1A of the Fund (the
"N-1A Registration Statement"), which is incorporated by reference in the N-14
Registration Statement. We also consent to the reference to us under the heading
"Financial Highlights" in the Prospectus of such N-1A Registration Statement,
which is incorporated by reference in the N-14 Registration Statement.

We also consent to the incorporation by reference in the Prospectus and Proxy
Statement and Statement of Additional Information constituting parts of this
N-14 Registration Statement of our report dated May 20, 1999, relating to the
financial statements and financial highlights appearing in the March 31, 1999
Annual Report to Shareholders of Prudential High Yield Total Return Fund, Inc.
(the "High Yield Fund") which is incorporated by reference in the N-14
Registration Statement.  We also consent to the use of such report and the
reference to us under the heading "Custodian and Transfer and Dividend
Disbursing Agent and Independent Accountants" included in the Statement of
Additional Information of Post-Effective Amendment No. 2 to the registration
statement on Form N-1A of the High Yield Fund, which is incorporated by
reference in the N-14 Registration Statement. We also consent to the reference
to us under the heading "Financial Highlights" in the Prospectus of such N-1A
Registration Statement, which is incorporated by reference in the N-14
Registration Statement.


PricewaterhouseCoopers LLP
1177 Avenue of the Americas
New York, NY 10036
September 28, 1999