CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm in the Post-Effective Amendment to the Registration

Statement on Form N-1A of Kinetics Mutual Funds, Inc. and to the use of our report dated

February 27, 2026 on the financial statements and financial highlights of The Internet Fund, The

Global Fund, The Paradigm Fund, The Small Cap Opportunities Fund, The Market Opportunities

Fund,  The Multi-Disciplinary Income Fund, and The Kinetics Spin-off and Corporate

Restructuring Fund, each a series of shares of Kinetics Mutual Funds, Inc.  Such financial

statements and financial highlights appear in the 2025 Financial Statements in Form N-CSR,

which is incorporated by reference into the Registration Statement.

  /s/ Tait, Weller & Baker LLP

TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania

April 30, 2026