Exhibit (n)

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form N-2 of our report dated October 25, 2005, relating to the
financial statements and financial highlights which appear in the August 31,
2005 Annual Report to Shareholders of the Highland Floating Rate Fund and
Highland Floating Rate Limited Liability Company, which are also incorporated by
reference into the Registration Statement. We also consent to the references to
us under the headings "Financial Highlights" and "Independent Registered Public
Accounting Firm" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP

Boston, Massachusetts
December 29, 2005