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 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. 4 to Registration Statement
No. 333-47971 on Form N-1A of Merrill Lynch U.S. High Yield 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. 1 to Registration Statement No.
333-39474 on Form N-1A of Mercury U.S. High Yield Fund, Inc., which is incorporated
by reference in Part B of the Registration Statement. |
