Morgan Stanley Special Value Fund, et al. – ‘485BPOS’ on 10/12/01 – EX-10

On:  Friday, 10/12/01   ·   Effective:  10/12/01   ·   Accession #:  950136-1-501553   ·   File #s:  333-06935, 811-07683

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Post-Effective Amendment
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 485BPOS     Post-Effective Amendment                              93    441K 
 5: EX-10       Consent of Independent Auditors                        1      6K 
 8: EX-16.(B)   Code of Ethics of Morgan Stanley Funds                 3     15K 
 2: EX-99.B1(D)  Amendment to Declaration of Trust                     6     21K 
 6: EX-99.B14   Amended Multiple Class Plan                            5     31K 
 7: EX-99.B16(A)  Code of Ethics of Morgan Stanley                    17     61K 
 3: EX-99.B7(B)  Amendment to the Custody Agreement                    5     20K 
 4: EX-99.B7(C)  Foreign Custody Manager Agreement                     8     39K 

EX-10   —   Consent of Independent Auditors

EX-10
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CONSENT OF INDEPENDENT AUDITORS                                                 

We consent to the use in this Post-Effective Amendment No. 8 to Registration    
Statement No. 333-06935 of Morgan Stanley Special Value Fund, formerly Morgan   
Stanley Dean Witter Special Value Fund, on Form N-1A of our report dated        
September 10, 2001, incorporated by reference in the Prospectus and appearing in
the Statement of Additional Information, and to the references to us under the  
captions "Financial Highlights" in the Prospectus and "Custodian and Independent
Auditors" and "Experts" in the Statement of Additional Information, both of     
which are part of such Registration Statement.                                  

Deloitte & Touche LLP                                                           
New York, New York                                                              
October 11, 2001                                                                

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘485BPOS’ Filing		Date		Other Filings
Filed on / Effective on:		10/12/01		None on these Dates
		10/11/01
		9/10/01
				List all Filings