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Exhibit 99.10
INDEPENDENT AUDITORS' CONSENT
CMA Tax-Exempt Fund:
We consent to the incorporation by reference in this Post-Effective Amendment
No. 23 to Registration Statement No. 2-69877 on Form N-1A of our report dated
May 10, 2000 appearing in the annual report to shareholders of CMA Tax-Exempt
Fund for the year ended March 31, 2000, and to the reference to us under the
caption "Financial Highlights" in the Prospectus, which is a part of such
Registration Statement.
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Princeton, New Jersey
June 29, 2000
