<DOCUMENT>
<TYPE>EX-99.2N
<SEQUENCE>9
<FILENAME>ex99-2n.txt
<DESCRIPTION>EXHIBIT 2(N)
<TEXT>


<PAGE>

                                                                    Exhibit 2(n)

            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 Realty 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
November 5, 2004

</TEXT>
</DOCUMENT>
