MERRILL LYNCH BASIC VALUE FUND INC
485APOS, EX-99.10, 2000-10-10
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                                                                      EXHIBIT 10

INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Post-Effective Amendment
No. 29 to Registration Statement No. 2-58521 on Form N-lA of our report dated
August 10, 2000, appearing in the Annual Report of Merrill Lynch Basic Value
Fund, Inc. for the year ended June 30, 2000, and to the reference to us under
the caption "Financial Highlights" in the Prospectus, and to the use of our
report dated September 27, 2000 on the statement of assets and liabilities of
Master Basic Value Trust as of September 26, 2000, which appears in the
Statement of Additional Information, both of which are parts of this
Registration Statement.


/s/ Deloitte & Touche LLP

Princeton, New Jersey
October 9, 2000


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