EX-99.10 6 file005.txt CONSENT OF INDEPENDENT AUDITORS CONSENT OF INDEPENDENT AUDITORS We consent to the use in this Post-Effective Amendment No. 26 to Registration Statement No. 2-66269 of Morgan Stanley American Opportunities Fund, formerly Morgan Stanley Dean Witter American Opportunities Fund, on Form N-1A of our report dated February 11, 2002, incorporated by reference in the Prospectus and appearing in the Statement of Additional Information, and to the references to us under the captions "Financial Highlights" in the Prospectus and "Custodian and Independent Auditors" and "Experts" in the Statement of Additional Information, both of which are part of such Registration Statement. Deloitte & Touche LLP New York, New York February 25, 2002