Exhibit (j)

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in this Post-Effective Amendment No. 54 to the Registration Statement No. 811-03723 on Form N-1A of Fidelity New York Municipal Trust, of our report dated March 14, 2006 appearing in the Annual Report to Shareholders of Fidelity New York Municipal Income Fund for the year ended January 31, 2006.

We also consent to the references to us under the headings "Financial Highlights" in the Prospectuses and "Independent Registered Public Accounting Firm" in the Statements of Additional Information, which are a part of such Registration Statement.

/s/Deloitte & Touche LLP

Deloitte & Touche LLP

Boston, Massachusetts

March 28, 2006