Exhibit 99(n)(i)








                      CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-2 of our report dated February 13, 2003, relating to the
financial statements and financial highlights of The Gabelli Equity Trust Inc.
which appear in the December 31, 2002 Annual Report to Shareholders of The
Gabelli Equity Trust Inc., which are also incorporated by reference into the
Registration Statement. We also consent to the references to us under the
headings "Financial Highlights", "Experts", "Counsel and Independent
Accountants" and "Financial Statements" in the Prospectus and Statement of
Additional Information incorporated by reference in such Registration
Statement.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
New York, New York
October 1, 2003