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Consent of Independent Accountants
We hereby consent to the incorporation by reference in this
Registration Statement on Form N-1A of our report dated January
24, 2000, relating to the financial statements and financial
highlights which appears in the November 30, 1999 Annual Report
to Shareholders of Alliance Utility Income 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", "Shareholder Services - Statements and
Reports" and "General Information - Independent Accountants" in
such Registration Statement.
PricewaterhouseCoopers LLP
1177 Avenue of the Americas
New York, New York 10036
October 23, 2000
00250156.AX3
