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

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
            --------------------------------------------------------


We hereby consent to the use in this Registration Statement on Form N-2 of our
report dated February 17, 2004, relating to the financial statements and
financial highlights of Cohen & Steers Quality Income Fund, Inc., which appears
in such Registration Statement. We also consent to the references to us under
the headings "Experts" and "Independent Registered Public Accounting Firm" in
such Registration Statement.




PricewaterhouseCoopers LLP
New York, New York
September 24, 2004


</TEXT>
</DOCUMENT>
