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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Proxy Statement and
Prospectus and the Statement of Additional Information constituting parts of
this registration statement on Form N-14 (the "N-14 Registration Statement") of
our report dated February 7, 2000 relating to the December 31, 1999 financial
statements and financial highlights of Morgan Stanley Dean Witter Tax-Exempt
Securities Trust appearing in the December 31, 1999 Annual Report to
Shareholders of Morgan Stanley Dean Witter Tax-Exempt Securities Trust, which is
also incorporated by reference in the N-14 Registration Statement. We also
consent to the references to us under the heading "Financial Statements and
Experts" in such Proxy Statement and Prospectus. We also consent to the
references to us under the headings "Financial Highlights", "Custodian and
Independent Accountants" and "Experts" in that fund's N-1A Registration
Statement dated February 24, 2000, which is incorporated by reference into the
N-14 Registration Statement. We also consent to the incorporation by reference
in the Proxy Statement and Prospectus of our report dated February 8, 2000
relating to the December 31, 1999 financial statements and financial highlights
of Morgan Stanley Dean Witter Municipal Income Trust II appearing in the
December 31, 1999 Annual Report to Shareholders of the Morgan Stanley Dean
Witter Municipal Income Trust II, which is also incorporated by reference in the
N-14 Registration Statement.
PricewaterhouseCoopers LLP
New York, New York 10036
September 11, 2000
