Exhibit 2(p) Cohen & Steers Worldwide Realty Income Fund, Inc. 757 Third Avenue New York, New York 10017 February 18, 2005 Cohen & Steers Capital Management, Inc. 757 Third Avenue New York, New York 10017 Dear Sirs: Cohen & Steers Worldwide Realty...

                                                                    Exhibit 2(p)

                Xxxxx & Steers Worldwide Realty Income Fund, Inc.
                                000 Xxxxx Xxxxxx
                            Xxx Xxxx, Xxx Xxxx 00000


                                                   February 18, 2005

Xxxxx & Steers Capital Management, Inc.
000 Xxxxx Xxxxxx
Xxx Xxxx, Xxx Xxxx 00000

Dear Sirs:

         Xxxxx & Steers Worldwide Realty Income Fund, Inc. (the "Fund") hereby
accepts your offer to purchase 5,250 shares at a price of $19.10 per share for
an aggregate purchase price of $100,275. This agreement is subject to the
understanding that you have no present intention of selling or redeeming the
shares so acquired.

                                           Sincerely,

                                           Xxxxx & Steers Worldwide
                                           Realty Income Fund, Inc.



                                           By:    /s/ Xxxxxx X. Xxxxxx
                                              -----------------------------


Accepted:

Xxxxx & Steers Capital Management, Inc.



By:      /s/ Xxxxxx Xxxxx
   -----------------------------