Exhibit N

Consent of Independent Registered Public Accounting Firm

We consent to the references to our firm under the caption “Independent Registered Public Accounting Firm” in the Statement of Additional Information and to the use of our report dated May 5, 2010 (except for Note 5, as to which the date is June 23, 2010) in the Registration Statement (Form N-2) of Tortoise MLP Fund, Inc. filed with the Securities and Exchange Commission in this Pre-Effective Amendment No. 3 under the Securities Act of 1933 (Registration No. 333-166278) and Amendment No. 3 under the Investment Company Act of 1940 (Registration No. 811-22409).

/s/ Ernst & Young LLP

June 23, 2010