<DOCUMENT>
<TYPE>EX-99.2N
<SEQUENCE>3
<FILENAME>ex99-2n.txt
<DESCRIPTION>EXHIBIT 2(N)
<TEXT>



<PAGE>


                                                                    Exhibit 2(n)


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form N-2 of our
report dated February 7, 2003, relating to the financial statements and
financial highlights of Cohen & Steers Quality Income Realty Fund, Inc., which
appear in such Registration Statement. We also consent to the references to us
under the headings "Financial Highlights", "Independent Accountants" and
"Experts" in such Registration Statement.

PricewaterhouseCoopers LLP

New York, New York
July 17, 2003



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</DOCUMENT>
