ALLIANCE GOVERNMENT RESERVES INC
485BPOS, EX-99.J(2), 2000-10-30
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                 CONSENT OF INDEPENDENT AUDITORS


We hereby consent to the use of our report dated July 23, 1999 on
the 1999 financial statements of the Government Reserves
Portfolio and the Treasury Reserves Portfolio, series of Alliance
Government Reserves referred to therein in its Post-Effective
Amendment  to the Registration Statement on Form N-1A as filed
with the Securities and Exchange Commission.


                                  McGladrey & Pullen, LLP

New York, New York
October 24, 2000































00250083.AJ5



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