<DOCUMENT>
<TYPE>EX-99.N
<SEQUENCE>10
<FILENAME>rmt63007_ex99-n.txt
<DESCRIPTION>CONSENT OF INDEPENDENT AUDITORS
<TEXT>
                                   Exhibit (n)
                         CONSENT OF INDEPENDENT AUDITORS



<PAGE>




                                                                     Exhibit (n)


                         CONSENT OF INDEPENDENT AUDITORS

We consent to the references to our firm in this Registration Statement (Form
N-2, File Nos. 333-107924 and 811-08030) of Royce Micro-Cap Trust, Inc. and to
the use of our report dated January 15, 2003 (except for Note 8, as to which the
date is September 12, 2003) on the financial statements and financial highlights
of Royce Micro-Cap Trust, Inc. Such financial statements and financial
highlights appear in the 2002 Annual Report to Stockholders and are included in
the Statement of Additional Information in the Registration Statement.



                                          /s/ TAIT, WELLER & BAKER
                                          ------------------------
                                          TAIT, WELLER & BAKER

Philadelphia, Pennsylvania
October 7, 2003



</TEXT>
</DOCUMENT>
