<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>s430103.txt
<DESCRIPTION>EXHIBIT (2)(N)(I) - CONSENT
<TEXT>
                     CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in this Registration Statement on Form N-2 of
our report dated February 15, 2002, relating to the financial statements
and financial highlights of The Gabelli Convertible and Income Securities
Fund, Inc. (formerly The Gabelli Convertible Securities Fund, Inc.) which
appears in the December 31, 2001 Annual Report to Shareholders of The
Gabelli Convertible and Income Securities Funds, Inc. 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 Accountants" and "Financial Statements"
in such Registration Statement.



/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
New York, New York
September 19, 2002



</TEXT>
</DOCUMENT>
