Form N-SAR
Item 77 K
Changes in Accountants
The RBB Fund, Inc.

1.	i. Effective November 21, 2006,
PricewaterhouseCoopers LLP ("PWC") resigned as
independent registered public accounting firm with
respect to the Registrant's Robeco Boston Partners
Small Cap Value Fund II, Robeco Boston Partners
Long/Short Equity Fund, Robeco Boston Partners Large
Cap Value Fund, Robeco Boston Partners Mid Cap Value
Fund, Robeco Boston Partners All-Cap Value Fund,
Robeco WPG Small Cap Value Fund (formerly, the
Robeco WPG Tudor  Fund), Robeco WPG Large Cap Growth
Fund and Robeco WPG Core Bond Fund (collectively,
the "Robeco Funds"). PWC had previously been engaged
as the independent registered public accounting firm
to audit the Robeco Funds' financial statements.

     ii. PWC's report on the financial statements of the
Robeco Funds for the two most recent fiscal years
ended August 31, 2006 and August 31, 2005 did not
contain an adverse opinion or disclaimer of opinion,
nor was it qualified or modified as to uncertainty,
audit scope or accounting principles.

     iii. During the two most recent fiscal years and
subsequent interim period there were no
disagreements with PWC on any matter of accounting
principles or practices, financial statement
disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction
of PWC, would have caused it to make a reference to
the subject matter of the disagreement in connection
with its report.

     iv. Within the two most recent fiscal years and
subsequent interim period there were no events of
the kind described in Item, 304(a)(1)(v) of
Regulation S-K under the Securities Act of 1933, as amended.

     The Registrant has requested that PWC furnish it
with a letter addressed to the SEC stating whether
or not it agrees with the above statements. A copy
of such letter, dated April 27, 2007, is filed as an
Exhibit to this Form N-SAR.

2. 	On December 20, 2006, the Registrant by action of the
Board of Directors engaged Ernst & Young LLP ("E&Y")
as the independent registered public accounting firm
to audit the Robeco Funds' financial statements for
the Fiscal Year ended August 31, 2007. During the two
most recent fiscal years and subsequent interim period
neither the Registrant nor anyone on its behalf
consulted with E&Y regarding either: (1) the
application of accounting principles to a specified
transaction or the type of audit opinion that might be
rendered on the Robeco Funds' financial statements or
(ii) any matter that was either the subject of a
disagreement (as defined in paragraph (a)(1)(iv) of
Item 304 of Regulation S-k) or reportable event (as
described in paragraph (a)(1)(v) of Item 304).