CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm in the Post-Effective Amendment to the Registration

Statement on Form N-1A of Kinetics Portfolios Trust and to the use of our report dated February

27, 2026 on the financial statements and financial highlights of The Internet Portfolio, The Global

Portfolio, The Paradigm Portfolio, the Small Cap Opportunities Portfolio, The Market

Opportunities Portfolio, and The Multi-Disciplinary Income Portfolio, each a series of shares of

Kinetics Portfolios Trust.  Such financial statements and financial highlights appear in the 2025

Financial Statements in Form N-CSR, which is incorporated by reference into the Registration

Statement.

TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania

April 30, 2026