Exhibit 99(j)

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated February 20, 2004, relating to the
financial statements and financial highlights which appear in the December
31, 2003 Annual Report to Shareholders of Dryden High Yield 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",
"Other Service Providers" and "Financial Statements" in such Registration
Statement.

PricewaterhouseCoopers LLP
New York, New York
February 27, 2004