EX-99(j)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the  incorporation by reference in this  Post-Effective  Amendment
No. 36 to  Registration  Statement No.  2-67087 on Form N-1A of our report dated
February 25, 2009, relating to the financial statements and financial highlights
of Morgan  Stanley  Tax-Free  Daily Income  Trust (the "Fund")  appearing in the
Annual  Report on Form N-CSR of the Fund for the year ended  December  31, 2008,
and to the  references  to us on the cover page of the  Statement of  Additional
Information and under the captions "Financial  Highlights" in the Prospectus and
"Custodian and Independent  Registered  Public  Accounting  Firm" and "Financial
Statements" in the Statement of Additional  Information,  which are part of such
Registration Statement.



/s/ Deloitte & Touche LLP
New York, New York
April 28, 2009