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Exhibit 14(a)
INDEPENDENT AUDITORS' CONSENT
Debt Strategies Fund II, Inc.:
We consent to the use in this Pre-Effective Amendment No. 1 to Registration
Statement No. 333-37384 on Form N-14 of Debt Strategies Fund II, Inc. of our
report dated April 17, 2000 appearing in the Joint Proxy Statement and
Prospectus, which is a part of such Registration Statement, and to the
references to us under the captions "COMPARISON OF THE FUNDS-Financial
Highlights" and "EXPERTS" also appearing in such Joint Proxy Statement and
Prospectus.
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Princeton, New Jersey
July 7, 2000
