Independent Auditors Consent
To the Shareholders and Board of Directors of the
Smith Barney New Jersey Municipals Fund Inc.:
We consent to the incorporation by reference, in this Prospectus
and Statement of Additional Information, of our report dated May
11, 2000, on the statement of assets and liabilities for the Smith
Barney New Jersey Municipals Fund Inc. as of March 31, 2000, and
the related statement of operations for the year then ended, the
statements of changes in net assets for each of the years in the
two-year period then ended and the financial highlights for each
of the years in the five-year period then ended. These financial
statements and financial highlights and our report thereon are
included in the Annual Report of the Fund as filed on Form N-30D.
We also consent to the references to our firm under the headings
"Financial Highlights" in the Prospectus and "Auditors" in the
Statement of Additional Information.
KPMG LLP
New York, New York
July 23, 2000
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