<DOCUMENT>
<TYPE>EX-2.(N)
<SEQUENCE>9
<FILENAME>a2119698zex-2_n.txt
<DESCRIPTION>EXHIBIT 2.(N)
<TEXT>
<Page>

                                                                   Exhibit 2.(n)


                         CONSENT OF INDEPENDENT AUDITORS


We hereby consent to the use in this Registration Statement on Form N-2 of our
report dated December 3, 2003, relating to the financial statements and
financial highlights of The Japan Equity Fund, Inc., which appear in such
Registration Statement. We also consent to the references to us under the
headings "Financial Statements", "Experts", and "Financial Highlights" in such
Registration Statement.

/s/ PricewaterhouseCoopers LLP
------------------------------

PricewaterhouseCoopers LLP
New York, New York
December 3, 2003



</TEXT>
</DOCUMENT>
