EXHIBIT ITEM 23(j)(2)

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
Clipper Fund, Inc.:

We consent to the use of our report dated February 2, 2007 incorporated by
reference in this Registration Statement of Clipper Fund, Inc. (consisting of
one series, Clipper Fund) and to the references to our firm under the headings
"Financial Highlights" in the Prospectus for Clipper Fund and "Independent
Registered Public Accounting Firm" and "Disclosure of Portfolio Holdings"
appearing in the Statement of Additional Information.


                                         /s/ KPMG  LLP
                                        -----------------------------------
                                        /s/ KPMG  LLP

Denver, Colorado
April 23, 2007