<DOCUMENT>
<TYPE>EX-99.2N
<SEQUENCE>9
<FILENAME>n2a_consent.txt
<DESCRIPTION>(AUDITOR'S 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 20, 2007, relating to the
financial statements and financial highlights which appears in the December 31,
2006 Annual Report to Shareholders of Liberty All-Star Equity Fund, which is
also incorporated by reference into the Registration Statement. We also consent
to the references to us under the headings "Financial Highlights," "Financial
Statements" and "Independent Registered Public Accounting Firm" in such
Registration Statement.




/s/ PricewaterhouseCoopers LLP
Boston, Massachusetts
October 29, 2007


</TEXT>
</DOCUMENT>
