EXHIBIT 2.N

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm in this Registration Statement (Form N-2) of the Mexico Equity & Income Fund, Inc. and to the use of our report dated September 6, 2005 on the financial statements and financial highlights of the Mexico Equity & Income Fund, Inc. Such financial statements and financial highlights appear in the 2005 Annual Report to Shareholders which is incorporated by reference in the Registration Statement.

/s/ Tait, Weller & Baker LLP

Philadelphia, PA
October 31, 2005