CONSENT OF INDEPENDENT AUDITORS


We  consent  to  the  reference  to  our  firm  under  the  captions  "Financial
Highlights"  and  "General  Information  -  Independent  Auditors"  and  to  the
incorporation  by  reference  of our  report  dated  February  9,  2001  in this
Registration  Statement  (Form N-1A Nos.  33-15253  and  811-5221)  of  Seligman
Portfolios, Inc.






                                                            /s/ERNST & YOUNG LLP
                                                               ERNST & YOUNG LLP




New York, New York
April 24, 2001