CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors of
Oppenheimer Equity Income Fund, Inc.

We consent to the use in this Registration Statement of Oppenheimer Equity
Income Fund, Inc. of our report dated December 13, 2007, included in the Statement
of Additional Information, which is part of such Registration Statement, and
to the references to our firm under the headings "Financial Highlights"
appearing in the Prospectus, which is also part of such Registration
Statement and "Independent Registered Public Accounting Firm" appearing in
the Statement of Additional Information.



                              /s/ KPMG LLP
                              KPMG LLP

Denver, Colorado
February 8, 2008