<DOCUMENT>
<TYPE>EX-99.2N
<SEQUENCE>9
<FILENAME>auditorconsent.txt
<DESCRIPTION>EXHIBIT 2(N) CONSENT OF D&T
<TEXT>
            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Pre-Effective Amendment No.
2 to  Registration  Statement  No.  333-142681  on Form N-2 of our report  dated
January 12, 2007, relating to the financial  statements and financial highlights
of Boulder Growth and Income Fund,  Inc.  appearing in the Annual Report on Form
N-CSR for the year ended  November 30, 2006,  and to the  references to us under
the  headings   "Financial   Highlights"  and  "Independent   Registered  Public
Accounting Firm" in the Prospectus and "Independent Registered Public Accounting
Firm" and  "Financial  Statements"  in the Statement of Additional  Information,
which are part of such Registration Statement.

/s/ DELOITTE & TOUCHE LLP

Denver, Colorado
August 7, 2007



</TEXT>
</DOCUMENT>
