<DOCUMENT>
<TYPE>EX-99.2L
<SEQUENCE>15
<FILENAME>inter533881.txt
<TEXT>
KIRKPATRICK & LOCKHART LLP                       1800 Massachusetts Avenue, N.W.
                                                 Second Floor
                                                 Washington, D.C. 20036
                                                 202.778.9000
                                                 202.778.9100 Fax
                                                 www.kl.com



                               September 24, 2002



Neuberger Berman Intermediate Municipal Fund Inc.
605 Third Avenue
New York, NY  10158


Ladies and Gentlemen:

         You  have  requested  our  opinion,  as  counsel  to  Neuberger  Berman
Intermediate  Municipal Fund Inc. ("Fund"),  as to certain matters regarding the
issuance of those shares of the Fund's common stock, par value $.0001 per share,
that currently are being registered under the Securities Act of 1933, as amended
("1933 Act"),  pursuant to the Fund's  registration  statement on Form N-2 (File
Nos. 811-21168 and 333-97283) (the  "Registration  Statement") in the amount set
forth under "Amount  Being  Registered"  on the facing page of the  Registration
Statement ("Shares").

         As counsel to the Fund,  we have  examined  certified or other  copies,
believed  by us to be  genuine,  of the Fund's  Articles  of  Incorporation  and
Amended and Restated Bylaws and such  resolutions and minutes of meetings of the
Fund's Board of Directors and other documents  relating to its  organization and
operation as we have deemed  relevant to our opinion,  as set forth herein.  Our
opinion is limited to the laws and facts in existence on the date hereof, and it
is further  limited to the laws  (other  than the  conflict of law rules) of the
State of Maryland that in our experience are normally applicable to the issuance
of shares by  corporations  and to the 1933 Act, the  Investment  Company Act of
1940, as amended ("1940 Act") and the regulations of the Securities and Exchange
Commission ("SEC") thereunder.

         Based on the foregoing,  we are of the opinion that the issuance of the
Shares has been duly  authorized  by the Fund and that,  when issued and sold in
accordance with the terms contemplated by the Registration Statement,  including
receipt by the Fund of full payment for the Shares and compliance  with the 1933
Act and the 1940 Act, the Shares will have been validly issued and will be fully
paid and non-assessable.

         We hereby consent to this opinion being an exhibit to the  Registration
Statement or a Pre-Effective Amendment thereto when it is filed with the SEC and

<PAGE>


Neuberger Berman Intermediate Municipal Fund Inc.
September 24, 2002
Page 2



to the  reference to our firm in the  prospectus  and  statement  of  additional
information that are being filed as part of the Registration Statement.

                                       Very truly yours,


                                       /s/ Kirkpatrick & Lockhart LLP
                                       --------------------------------
                                       Kirkpatrick & Lockhart LLP




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