CONSENT OF INDEPENDENT ACCOUNTANTS
--------------------------------------
We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 22 to the registration statement on Form N-1A ("Registration
Statement") of our report dated March 17, 2000, relating to the financial
statements and financial highlights which appear in the February 29, 2000 Annual
Report to Shareholders of T. Rowe Price Tax-Free High Yield Fund, Inc., which
are also incorporated by reference into the Registration Statement. We also
consent to the references to us under the headings "Financial Highlights" and
"Independent Accountants" in such Registration Statement.
PricewaterhouseCoopers LLP
Baltimore, MD
June 26, 2000
