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
16, 2002, relating to the financial statements and financial
highlights which appears in the November 30, 2001 Annual Report
to Shareholders of The Alliance 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", "General Information - Independent Accountants" and
"Report of Independent Accountants and Financial Statements" in
such Registration Statement.





PricewaterhouseCoopers LLP

1177 Avenue of the Americas
New York, New York 10036
October 25, 2002

00250.0430 #358310