NEW YORK DAILY TAX FREE INCOME FUND INC
485BPOS, EX-99.J.1, 2000-08-28
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                           McGLADREY & PULLEN, L.L.P.
                   Certified Public Accountants & Consultants

                         CONSENT OF INDEPENDENT AUDITORS



     We hereby consent to the use of our report dated May 25, 1999,  on the
financial statements referred to therein, which are incorporated by reference in
Post-Effective  Amendment No. 26 to the Registration  Statement on Form N-1A,
File No. 2-89264, of New York Daily Tax Free Income Fund, Inc.as filed with the
Securities and Exchange Commission.


                                             /s/McGLADREY & PULLEN, LLP
                                                McGladrey & Pullen, LLP


New York, New York
August 25, 2000
<PAGE>


                          INDEPENDENT AUDITOR'S REPORT


THE BOARD OF TRUSTEES AND SHAREHOLDERS
NEW YORK DAILY TAX FREE INCOME FUND, INC.

We have audited the statement of changes in net assets for the year ended April
30, 1999 and the financial highlights for each of the four years in the period
ended April 30, 1999 of the New York Daily Tax Free Income Fund, Inc. This
financial statement and the financial highlights are the responsibility of the
Fund's management. Our responsibility is to express an opinion on this financial
statement and financial highlights based on our audits.

We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements and financial
highlights are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide a
reasonable basis for our opinion.

In our opinion, the financial statement and financial highlights referred to
above present fairly, in all material respects, the changes in its net assets
and the financial highlights of the New York Daily Tax Free Income Fund, Inc.
for the periods indicated, in conformity with generally accepted accounting
principles.


McGladrey & Pullen, LLP
New York, New York
May 25, 1999



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