<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>12
<FILENAME>s450508a.txt
<DESCRIPTION>EX 99 (N)(I) -- CONSENT OF PWC
<TEXT>
                      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 12, 2003

</TEXT>
</DOCUMENT>
