Exhibit 14

                      Consent of PricewaterhouseCoopers LLP










                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the Proxy Statement/
Prospectus and Statement of Additional Information constituting parts of this
Registration Statement on Form N-14 (the "Registration Statement") of our report
dated February 14, 2003, relating to the financial statements and financial
highlights of Phoenix-Hollister Appreciation Fund, a series of The Phoenix
Trust, appearing in the December 31, 2002 Annual Report to Shareholders, and of
our report dated October 13, 2003, relating to the financial statements and
financial highlights of Phoenix-Hollister Small Cap Value Fund, a series of
Phoenix Investment Trust 97, appearing in the August 31, 2003 Annual Report to
Shareholders, which constitute parts of this Registration Statement. We also
consent to the references to us under the headings "Management and Other Service
Providers" and "Independent Accountants" in such Registration Statement. We
further consent to the references to us under the headings "Financial
Highlights" and "Independent Accountants and Reports to Shareholders" in the
Prospectus and Statement of Additional Information of The Phoenix Trust dated
May 1, 2003 which are incorporated by reference into the Registration Statement.




PricewaterhouseCoopers LLP
Boston, Massachusetts
January 29, 2004