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Exhibit 10
INDEPENDENT AUDITORS' CONSENT
Master Small Cap Value Trust
We consent to the use in this Registration Statement under the Investment
Company Act of 1940 of Master Small Cap Value Trust on Form N-1A of our report
dated July 19, 2000, appearing in Part B of this Registration Statement. We also
consent to the use of our report dated May 8, 2000, which appears in the Annual
Report of Merrill Lynch Small Cap Value Fund, Inc. (formerly Merrill Lynch
Special Value Fund, Inc.), which is incorporated by reference in Part B of this
Registration Statement. We also consent to the reference to us under the heading
"FINANCIAL HIGHLIGHTS", which is included in Post-Effective Amendment No.29 to
Registration Statement No.2-60836 on Form N-1A of Merrill Lynch Small Cap Value
Fund, Inc., which is also incorporated by reference in Part B of this
Registration Statement. We further consent to the use of our report dated August
14, 2000, which is included in Pre-Effective Amendment No.2 to Registration
Statement No. 333-38070 on Form N-1A of Mercury Small Cap Value Fund Inc., which
is incorporated by reference in Part B of the Registration Statement.
/s/ Deloitte & Touche LLP
Princeton, New Jersey
August 29, 2000
