CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on
Form N-14 (the "Registration Statement") of our report dated February 27, 2009,
relating to the financial statements and financial highlights of Seligman Common
Stock Fund, Inc. appearing in the Annual Report on Form N-CSR of Seligman Common
Stock Fund, Inc. for the year ended December 31, 2008.


/s/ DELOITTE & TOUCHE LLP

New York, New York

April 13, 2009