We consent to the use in this
Registration Statement under the Investment Company Act of 1940 File
No. 811-10019 of Master U.S. High Yield 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 12, 2000, which appears in the Annual Report
of Merrill Lynch U.S. High Yield Fund, Inc. (formerly Merrill Lynch Corporate
High Yield Fund, Inc.), which is incorporated in, and the reference to us under
the heading “FINANCIAL HIGHLIGHTS”, which is included in,
Post-Effective Amendment No. 3 to Registration Statement No. 333-47971 on Form
N-1A of Merrill Lynch U.S. High Yield Fund, Inc., which is incorporated by
reference in Part B of this Registration Statement. |
