CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We consent to the references to our firm in the Registration Statement on Form
N-1A of the Sequoia Fund Inc. Such reference is included in the Statement of
Additional Information of the Fund under "Custodian, Counsel and Independent
Registered Public Accounting Firm".




                                        /s/ BRIGGS, BUNTING & DOUGHERTY, LLP
                                        ------------------------------------
                                            BRIGGS, BUNTING & DOUGHERTY, LLP



Philadelphia, Pennsylvania
June 26, 2007