<DOCUMENT>
<TYPE>EX-99.N
<SEQUENCE>11
<FILENAME>rft63006_ex-99n.txt
<DESCRIPTION>CONSENT OF INDEPENDENT AUDITORS
<TEXT>


                                  EXHIBIT 99(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. 333-107928 and 811-05379) of Royce Focus Trust, Inc. and to the
use of our report dated January 15, 2003 (except for Note 7, as to which the
date is September 12, 2003) on the financial statements and financial highlights
of Royce Focus 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 8, 2003

</TEXT>
</DOCUMENT>
