CONSENT OF INDEPENDENT ACCOUNTANTS


         We hereby consent to the incorporation by reference to
this Registration Statement on Form N-1A of our report dated
January 18, 2002, relating to the financial statements and
financial highlights which appears in the December 31, 2001
Annual Report to Shareholders of Sequoia Fund, Inc. which is also
incorporated by reference into the Registration Statement.  We
also consent to the references to us under the headings Financial
Highlights,  Custodian, Counsel and Independent Accountants and
Financial Statements and Report of Independent Accountants in
such Registration Statement.






PricewaterhouseCoopers LLP
New York, New York
April 25, 2002































69900.0020.BH6