CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Trustees
Oppenheimer Gold & Special Minerals Fund:

     We consent to the use in this  Registration  Statement of Oppenheimer  Gold
& Special Minerals Fund, of our report dated August 9, 2005, included in the
Statement  of  Additional  Information,  which  is  part  of  such  Registration
Statement,  and to the  references  to our firm  under the  headings  "Financial
Highlights" appearing in the Prospectus, which is also part of such Registration
Statement and "Independent  Registered  Public Accounting Firm" appearing in the
Statement of Additional Information.


                                            /s/ KPMG LLP

                                            KPMG LLP

Denver, Colorado
October 26, 2005