<DOCUMENT>
<TYPE>EX-99.14.B
<SEQUENCE>3
<FILENAME>y10046a1exv99w14wb.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>
<PAGE>

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form N-14 of our report dated February 28, 2005, relating to the
financial statements and financial highlights which appears in the December 31,
2004 Annual Report to Shareholders of The Gabelli Equity Trust Inc., which is
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 "Agreement" in such Registration
Statement.

PricewaterhouseCoopers LLP

New York, New York
August 10, 2005
</TEXT>
</DOCUMENT>
