CONSENT OF INDEPENDENT AUDITORS


We consent to the use in this Registration Statement on Form N-14 of Prudential 
Government Income Fund, Inc. of our report on the financial statement of 
the Prudential Government Income Fund, Inc. dated April 11, 1997 (the 
"Fund"), which is included in Exhibit 14(b) and is a part of such 
Registration Statement, and to the references to us under the heading
"Financial Highlights" in the Prospectus of the Fund, which is also
a part of such Registration Statement and under the heading "Change of 
Auditors" which is included in the Statement of Additional Information
of such Registration Statement and is also part of such Registration 
Statement of the Fund.



/s/ Deloitte & Touche LLP
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Deloitte & Touche LLP
New York, New York
September 29, 1998




                                                          PRUDENTIAL GOVERNMENT
Independent Auditors' Report                              INCOME FUND, INC.
- -------------------------------------------------------------------------------

The Shareholders and Board of Trustees
Prudential Government Income Fund, Inc.

We have audited the accompanying statement of changes in net assets for the 
year ended February 28, 1997 of Prudential Government Income Fund, Inc., 
and the financial highlights for the years ended February 28, 1994 through 
February 28, 1997. This financial statement and these financial highlights 
are the responsibility of the Fund's management. Our responsibility is to 
express an opinion on this financial statement and these financial highlights
based on our audits.

We conducted our audits in accordance with generally accepted auditing 
standards. Those standards require that we plan and perform the audit to 
obtain reasonable assurance about whether the financial statement and 
financial highlights are free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and disclosures 
in the financial statement. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as 
evaluating the overall financial statement presentation. We believe that 
our audits provide a reasonable basis for our opinion.

In our opinion, such financial statement and financial highlights present 
fairly, in all material respects, the changes in the net assets of Prudential 
Government Income Fund, Inc. as of February 28, 1997, and its financial 
highlights for the respective stated periods in conformity with generally 
accepted accounting principles.





DELOITTE & TOUCHE LLP
New York, New York
April 11, 1997