EXHIBIT 99.(2)(n)
CONSENT OF KPMG LLP

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Shareholders and Board of Directors
Boulder Growth & Income Fund, Inc.:



We consent to the use of our report dated January 26, 2005, incorporated in this
Registration Statement by reference, and to the references to our firm under the
captions  "FINANCIAL  HIGHLIGHTS"  and  "CAPITALIZATION  OF THE FUND  AND  OTHER
MATTERS - INDEPENDENT  REGISTERED  PUBLIC ACCOUNTING FIRM" in the prospectus and
"FINANCIAL  STATEMENTS - INDEPENDENT  REGISTERED  PUBLIC ACCOUNTING FIRM" in the
Statement of Additional Information in Pre-effective  Amendments Nos. 1 and 2 to
the Registration  Statement (Form N-2, 1933 Act File No.  333-126503) of Boulder
Growth & Income Fund, Inc., for the registration of its preferred shares.



Boston, Massachusetts
October 7, 2005