Consent of Independent Registered Public Accounting Firm

The Board of Trustees 

The Dreyfus/Laurel Tax-Free Municipal Funds: 

We consent to the use of our report dated August 4, 2006 incorporated by reference herein and to the reference to our firm under the headings “Financial Highlights” in the prospectuses and “Counsel and Independent Registered Public Accounting Firm” in the statement of additional information.

New York, New York 

October 19, 2006