CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANT

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 25, 2006 in this
Registration Statement (Form N-1A Nos. 33-47287 and 811-06637) of The UBS Funds.

                                                       /s/ Ernst & Young LLP
                                                           Ernst & Young LLP

 New York, NY
 October 27,2006