CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated February 22, 2005, relating to the
financial statements and financial highlights which appears in the December 31,
2004 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 Registered Public Accounting Firm" and "Financial
Statements and Report of Independent Registered Public Accounting Firm" in such
Registration Statement.


/s/ PricewaterhouseCoopers LLP
New York, New York
April 14, 2005