EX-99.(N)(1) 2 a2177028zex-99_n1.htm EXHIBIT 99(N)(1)
QuickLinks -- Click here to rapidly navigate through this document


Exhibit (n)(1)

Consent of Independent Registered Public Accounting Firm

The Board of Directors and Stockholders
Ares Capital Corporation:

        We consent to the use of our report dated March 6, 2007, with respect to the consolidated financial statements of Ares Capital Corporation and our report dated March 19, 2007 on the senior securities table of Ares Capital Corporation, included herein, and to the references to our firm under the headings "Selected Financial and Other Data" and "Independent Registered Public Accounting Firm" in the registration statement.

/s/ KPMG LLP
Los Angeles, California
February 7, 2008




QuickLinks