<DOCUMENT>
<TYPE>EX-99.2N
<SEQUENCE>7
<FILENAME>ex99-2n.txt
<DESCRIPTION>EXHIBIT 2(N)
<TEXT>


<PAGE>

                       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, except for Note 7, as to which the date is August
5, 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
September 4, 2003




</TEXT>
</DOCUMENT>
