Exhibit 99.(j)(1)



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We consent to the reference to our firm under the captions "Financial
Highlights" in the Prospectus and "Independent Registered Public Accounting
Firm", "Arrangements to Disclose Portfolio Holdings to Service Providers and
Fiduciaries" and "Financial Statements and Reports of Independent Registered
Public Accounting Firm" in the Statement of Additional Information and to the
incorporation by reference of our report dated August 16, 2005 in this
Registration Statement (Form N-1A Nos. 33-47287 and 811-06637) of The UBS Funds.






                                                          ERNST & YOUNG LLP


New York, New York
October 24, 2005