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EXHIBIT 99.10
INDEPENDENT AUDITORS CONSENT
Merrill Lynch Real Estate Fund, Inc.:
We consent to the incorporation by reference in this Post-Effective Amendment No. 4 to Registration Statement No. 333-36721 of our report dated February 18, 2000 appearing in the annual report to shareholders of Merrill Lynch Real Estate Fund, Inc. for the period ended December 31, 1999, and to the reference to us under the caption Financial Highlights in the Prospectus, which is a part of such Registration Statement.
/s/ DELOITTE & TOUCHE LLP
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