EX-99.23(I) 3 file3.htm OPINION OF COUNSEL

EXHIBIT 23(i) CONSENT OF COUNSEL PAUL, HASTINGS, JANOFSKY & WALKER LLP 555 South Flower Street Los Angeles, CA 90071 Telephone (213) 683-6000 April 28, 2008 Clipper Fund, Inc. 2949 East Elvira Road, Suite 101 Tucson, Arizona 85706 Ladies and Gentlemen: We have acted as counsel to Clipper Fund, Inc., a California corporation (the "Company"), with respect to certain legal matters in connection with the capital shares of the Company offered pursuant to a Registration Statement on Form N-1A (Registration Statement No. 2-88453, 811-3931), as amended, filed with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Registration Statement"). We hereby consent to the reference to Paul, Hastings, Janofsky & Walker LLP in the Statement of Additional Information which forms part of the Registration Statement. Very truly yours, /s/ PAUL, HASTINGS, JANOFSKY & WALKER LLP