CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the captions "Financial Highlights" and "Counsel and Independent Registered Public Accounting Firm" and to the use of our report dated February 14, 2005, which is incorporated by reference, in this Registration Statement (Form N-1A Nos. 2-09455 and 811-00523) of The Dreyfus Fund Incorporated.

/s/ ERNST & YOUNG LLP 

ERNST & YOUNG LLP 

New York, New York 

April 26, 2005