<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>s444986.txt
<DESCRIPTION>EX. 99 (N)(I)
<TEXT>
                                                                  Ex-99 (n)(i)

                      CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------

We hereby consent to the incorporation by reference 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, 2002 Annual Report to Shareholders of
The Gabelli Convertible and Income Securities Fund 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 the
Prospectus and Statement of Additional Information incorporated by reference
in such Registration Statement.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
New York, New York
January 24, 2003


</TEXT>
</DOCUMENT>
