|We consent to the incorporation by reference in this Post-Effective
Amendment No. 19 to Registration Statement No.33-40332 of Merrill Lynch
Short Term U.S. Government Fund, Inc. (the Fund) on Form N-1A
of our report dated July 16, 2004 appearing in the May 31, 2004 Annual Report
of the Fund, which is incorporated by reference in the Statement of Additional Information which is part of
this Registration Statement. We also consent to the reference to us under
the caption Financial Highlights in the Prospectus, which is
also part of this Registration Statement.