<DOCUMENT>
<TYPE>EX-99.2N
<SEQUENCE>6
<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 REIT and Preferred 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
October 6, 2004


</TEXT>
</DOCUMENT>
