CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Proxy Statement and 
Prospectus and the Statement of Additional Information constituting parts of 
this registration statement on Form N-14 (the "Registration Statement") of our
report dated November 6, 1998 relating to the September 30, 1998 financial 
statements and financial highlights of Morgan Stanley Dean Witter Income Builder
Fund (the "Fund"), formerly Dean Witter Income Builder Fund, appearing in the 
September 30, 1998 Annual Report to Shareholders of Morgan Stanley Dean Witter 
Income Builder Fund, which is also incorporated by reference in the Registration
Statement. We also consent to the reference to us under the heading "Financial 
Statements and Experts" in such Proxy Statement and Prospectus. We also consent 
to the reference to us under the headings "Independent Accountants" and 
"Experts" in that fund's Statement of Additional Information dated November 25, 
1998 and to the reference to us under the heading "Financial Highlights" in that
fund's Prospectus dated November 25, 1998 which is incorporated by reference 
into the Registration Statement. We also consent to the incorporation by 
reference in the Proxy Statement and Prospectus of our report dated March 13, 
1998 relating to January 31, 1998 financial statements and financial highlights 
of TCW/DW Income and Growth Fund. We also consent to the reference to us under 
the headings "Independent Accountants" and "Experts" in that fund's Statement 
of Additional Information dated March 31, 1998 and to the reference to us under 
the heading "Financial Highlights" in that fund's Prospectus dated March 31, 
1998, which is incorporated by reference into the Registration Statement.


PricewaterhouseCoopers LLP
1177 Avenue of the Americas
New York, New York 10036
February 25, 1999