<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 use in this Registration Statement on Form N-2 of our
report dated June 9, 2003, relating to the financial statement of Cohen & Steers
REIT and Preferred Income Fund, Inc. as of June 6, 2003, which appears in such
Registration Statement. We also consent to the reference to us under the heading
"Counsel and Independent Accountants" in such Registration Statement.




PricewaterhouseCoopers LLP
New York, New York
June 20, 2003


</TEXT>
</DOCUMENT>
