CONSENT OF INDEPENDENT AUDITORS




We consent to the reference to our firm under the captions "Financial
Highlights" and "Counsel and Independent Auditors" and to the use of our report
dated February 11, 2002, which is incorporated by reference, in this
Registration Statement (Form N-1A Nos. 2-09455 and 811-00523) of The Dreyfus
Fund Incorporated.

                                ERNST & YOUNG LLP

New York, New York
April 25, 2002