Contract

Consent of Ernst & Young LLP, Independent Registered Public Accounting FirmWe consent to the references to our firm under the captions “FinancialHighlights” in the Class A, Class B, Class C, and Class Y shares Prospectusesand “Disclosure of Portfolio Holdings”, “Independent Registered PublicAccounting Firm” and “Financial Statements” in the Class A, Class B, Class C,and Class Y shares Statement of Additional Information and to the incorporationby reference of our report, dated February 10, 2006, on the financial statementsand financial highlights of Pioneer Real Estate Shares included in the AnnualReport to the Shareowners for the year ended December 31, 2005 as filed with theSecurities and Exchange Commission in Post-Effective Amendment Number 24 to theRegistration Statement (Form N-1A, No. 33-65822) of Pioneer Real Estate Shares. /s/ ERNST & YOUNG LLPBoston, MassachusettsApril 24, 2006