EXHIBIT 14

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-14 of our reports dated December 5, 2002, relating to the
financial statements and financial highlights which appear in the Annual Report
to Shareholders of Janus Strategic Value Fund and Janus Special Situations Fund
(two of the portfolios of Janus Investment Fund), which are also incorporated by
reference into the Registration Statement. We also consent to the references to
us under the heading "Experts" in such Registration Statement.


PricewaterhouseCoopers LLP

Denver, Colorado

January 16, 2003