We consent to the incorporation by reference in this Pre-Effective
Amendment No. 1 to Registration Statement No. 333-41490 for Merrill Lynch
Short Term U.S. Government Fund, Inc. on Form N-14 of our reports dated
July 3, 2000 appearing in the Annual Report of Merrill Lynch Adjustable
Rate Securities Fund, Inc. (now Merrill Lynch Short Term U.S. Government
Fund, Inc.), for the year ended May 31, 2000, and December 15, 1999, appearing
in the Annual Report of Merrill Lynch Intermediate Government Bond Fund
for the year ended October 31, 1999, and to the references to us under the
captions COMPARISON OF THE FUNDS Financial Highlights
and EXPERTS appearing in the Proxy Statement and Prospectus,
which is part of this Registration Statement. |