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CONSENT OF INDEPENDENT AUDITORS
We consent to the use in this Registration Statement of Morgan Stanley Dean
Witter Tax-Exempt Securities Trust on Form N-14, relating to the acquisition of
Morgan Stanley Dean Witter Municipal Income Trust, of our report dated October
4, 2000, appearing in the Annual Report to Shareholders for the year ended
August 31, 2000, which is incorporated by reference in the Statement of
Additional Information, which is included in such Registration Statement on
Form N-14, and to the references to us under the caption "Financial Statements
and Experts" in the Proxy Statement and Prospectus, which is also included in
such Registration Statement on Form N-14.
Deloitte & Touche LLP
New York, New York
October 30, 2000
