CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the use in this Post-Effective Amendment No. 27 to Registration
Statement No. 33-23223 on Form N-1A of our report dated September 14, 2006,
relating to the financial statements of Oppenheimer Cash Reserves appearing
in the Statement of Additional Information, which is part of such
Registration Statement, and to the references to us under the headings
"Financial Highlights" in the Prospectus and "Independent Registered Public
Accounting Firm" and "Financial Statements" in the Statement of Additional
Information, which are part of such Registration Statement.

/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP
Denver, Colorado
September 21, 2006