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<PAGE> EXHIBIT 10 INDEPENDENT AUDITORS' CONSENT Mercury Small Cap Value Fund, Inc.: We consent to the reference to us in Pre-Effective Amendment No. 1 to Registration Statement No. 333-38070 on Form N-1A under the caption "Independent Auditors" in the Statement of Additional Information, which is part of such Registration Statement. /s/ Deloitte & Touche LLP Deloitte & Touche LLP Princeton, New Jersey July 21, 2000
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