CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of our report dated December 19, 2003 , relating to the financial statements and financial highlights which appears in the October 31, 2003 Annual Report to Shareholders of Alpine Realty Income & Growth Fund, Alpine U.S. Real Estate Equity Fund and Alpine International Real Estate Equity Fund (three series constituting Alpine Equity Trust), which are also incorporated by reference into the Registration Statement. We also consent to the references to us under the headings "Financial Highlights", “Additional Information”, "Independent Accountants" and "Financial Statements" in such Registration Statement.

/s/PricewaterhouseCoopers LLP

Milwaukee, Wisconsin

February 27, 2004