CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the reference to our firm under the caption "Financial Highlights"
within the Prospectus and to the use of our report dated August 26, 2010
relating to AllianceBernstein U.S. Strategic Research Portfolio for the period
December 23, 2009 (commencement of operations) to June 30, 2010 which is
incorporated by reference in this Post Effective Amendment No. 96 to the
Registration Statement (Form N-1A No. 833-1716) of the AllianceBernstein Cap
Fund, Inc.


/s/ Ernst & Young LLP

New York, New York
May 26, 2011