Exhibit (j)

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in this Post-Effective Amendment No. 52 to the Registration Statement No. 811-03723 on Form N-1A of Fidelity New York Municipal Trust, of our report dated March 11, 2005 appearing in the Annual Report to Shareholders of Spartan New York Municipal Income Fund for the year ended January 31, 2005.

We also consent to the references to us under the headings "Financial Highlights" in the Prospectus and "Independent Registered Public Accounting Firm" in the Statement of Additional Information, which are a part of such Registration Statement.

/s/Deloitte & Touche LLP

Deloitte & Touche LLP

Boston, Massachusetts

March 30, 2005