<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>9
<FILENAME>exh23.txt
<DESCRIPTION>CONSENT OF AUDITORS
<TEXT>


                                                                      EXHIBIT 23
                               CONSENT OF AUDITORS


         We consent to the reference to our Firm, under the caption "Experts" on
Form N-14 of the Cornerstone Strategic Value Fund, Inc.




                                                     TAIT, WELLER & BAKER
                                                     TAIT, WELLER & BAKER

Philadelphia, Pennsylvania
April __, 2004









<PAGE>

</TEXT>
</DOCUMENT>
