CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS 
  
  
  
           We consent to the references to our firm in the Registration

 Statement on Form N-2 of Bull & Bear Global Income Fund, Inc. and to

 the use of our report dated July 11, 1997 on the financial statements

 and financial highlights.  Such financial statements and financial

 highlights are incorporated by reference in the Statement of Additional

 Information, which is a part of such Registration Statement. 

  

  

                          /s/    Tait, Weller & Baker 
                          TAIT, WELLER & BAKER 
  
  
 PHILADELPHIA, PENNSYLVANIA 
 FEBRUARY 20, 1998