<DOCUMENT>
<TYPE>EX-99.N
<SEQUENCE>3
<FILENAME>ex99-n.txt
<DESCRIPTION>EXHIBIT (N)
<TEXT>



<PAGE>

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to use in this Registration Statement on Form N-2 of our
report dated February 19, 2002, relating to the financial statements of Cohen &
Steers Quality Income Realty Fund, Inc. as of February 15, 2002, which appear in
such Registration Statement. We also consent to the reference to us under the
headings "Independent Auditors" and "Experts" in such Registration Statement.


PricewaterhouseCoopers LLP
New York, New York
March 22, 2002







</TEXT>
</DOCUMENT>
