CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Registration Statement on Form N-2 of our
report dated February 21, 2005, relating to the financial statements and
financial highlights of Cohen & Steers Select Utility Fund, Inc., which appear
in such Registration Statement. We also consent to the references to us under
the headings "Independent Registered Public Accounting Firm," "Experts" and
"Financial Highlights" in such Registration Statement.




New York, New York
October 11, 2005