<DOCUMENT>
<TYPE>EX-99.2N
<SEQUENCE>9
<FILENAME>pwc.txt
<DESCRIPTION>PWC CONSENT
<TEXT>
            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-2 of our report dated February 10, 2004, relating to the
financial statements and financial highlights which appears in the December 31,
2003 Annual Report to Shareholders of Liberty All-Star Equity Fund, which are
also incorporated by reference into the Registration Statement. We also consent
to the references to us under the headings "Financial Highlights", "Independent
Registered Public Accounting Firm" and "Financial Statements" in such
Registration Statement.




/s/PRICEWATERHOUSECOOPERS LLP
-----------------------------
   PricewaterhouseCoopers LLP
   Boston, Massachusetts
   June 3, 2004





</TEXT>
</DOCUMENT>
