<DOCUMENT>
<TYPE>EX-99.2N
<SEQUENCE>6
<FILENAME>ny475141.txt
<DESCRIPTION>EXHIBIT  99(N)(1) - CONSENT OF PRICEWATERHOUSE
<TEXT>





                                                                    Ex-99(n)(1)






            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-2 of our report dated February 20, 2004, relating to the
financial statements and financial highlights of The Gabelli Utility Trust
which appears in the December 31, 2003 Annual Report to Shareholders of The
Gabelli Utility Trust, which are also incorporated by reference into the
Registration Statement. We also consent to the references to us under the
headings "Financial Highlights", "Experts", "Counsel and Independent Registered
Public Accounting Firm" and "Financial Statements" in such Registration
Statement.




/s/PricewaterhouseCoopers LLP
New York, New York
October 12, 2004




</TEXT>
</DOCUMENT>
