CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in this Post-Effective Amendment
No. 13 to Registration Statement No. 333-29721 of Morgan Stanley S&P 500 Index
Fund (the "Fund"), on Form N-1A of our report dated October 17, 2005, appearing
in the August 31, 2005 Annual Report of the Fund, which is incorporated by
reference in the Prospectus and the Statement of Additional Information, and to
the references to us on the cover page of the Statement of Additional
Information and under the captions "Financial Highlights" in the Prospectus and
"Custodian and Independent Registered Public Accounting Firm" and "Financial
Statements" in the Statement of Additional Information both of which are part of
such Registration Statement.




Deloitte & Touche LLP
New York, New York
December 20, 2005