<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>s450508.txt
<DESCRIPTION>EXHIBIT 99(N)(1)
<TEXT>
                                                              Exhibit 99.1(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 13, 2003, relating to the
financial statements and financial highlights of The Gabelli Convertible and
Income 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
March 10, 2003

</TEXT>
</DOCUMENT>
