Exhibit 99(n)(i)
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                      CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------


We hereby consent to the use in this Registration Statement on Form N-2 of our
report dated February 15, 2002, relating to the financial statements and
financial highlights of The Gabelli Convertible and Income Securities Fund,
Inc. (formerly The Gabelli Convertible Securities Fund, Inc.) which appears in
the December 31, 2001 Annual Report to Shareholders of The Gabelli Convertible
and Income Securities Funds, Inc. which are also incorporated by reference
into the Registration Statement. We also consent to the references to us under
the headings "Financial Highlights", "Experts", "Counsel and Independent
Accountants" and "Financial Statements" in such Registration Statement.




PricewaterhouseCoopers LLP
New York, New York
November 5, 2002