CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm under the captions "Financial
Highlights" within the Prospectus and "Shareholder Services - Statements and
Reports," "General Information - Independent Registered Public Accounting Firm"
and "Financial Statements and Report of Independent Registered Public Accounting
Firm" within the Statement of Additional Information and to the use of our
report dated September 26, 2011 relating to AllianceBernstein Small/Mid Cap
Growth Fund, Inc. for the fiscal year ended July 31, 2011 which is incorporated
by reference in this Post-Effective Amendment No. 147 to the Registration
Statement (Form N-1A No. 2-10768) of AllianceBernstein Small/Mid Cap Growth
Fund, Inc.

                                                    /ERNST & YOUNG LLP


New York, New York
October 28, 2011