Exhibit 11
                              BINGHAM MCCUTCHEN LLP
                               150 Federal Street
                           Boston, Massachusetts 02110

                               September 10, 2003


Citizens Funds
230 Commerce Way
Portsmouth, NH 03801

Ladies and Gentlemen:

      We have acted as counsel to Citizens Funds, a Massachusetts business trust
(the "Trust"), in connection with the Trust's Registration Statement on Form
N-14 to be filed with the Securities and Exchange Commission on or about
September 10, 2003 (the "Registration Statement") with respect to the shares of
its series, Citizens Global Equity Fund (the "Shares"), to be issued in exchange
for substantially all of the assets of the Citizens International Growth Fund
(the "International Growth Fund"), also a series of the Trust, as described in
the Registration Statement.

      In connection with this opinion, we have examined the following documents:

      (a) a certificate of the Secretary of State of the Commonwealth of
Massachusetts as to the existence of the Trust;

      (b) copies, certified by the Secretary of State of the Commonwealth of
Massachusetts, of the Trust's Declaration of Trust and of all amendments thereto
on file in the office of the Secretary of State (the "Declaration of Trust");

      (c) a certificate executed by the Secretary or Assistant Secretary of the
Trust, certifying as to, and attaching copies of, the Trust's Declaration of
Trust, By-Laws and certain resolutions adopted by the Trustees of the Trust;

      (d) a draft of the Registration Statement on Form N-14 dated September 4,
2003 (the "Registration Statement"); and



September 10, 2003
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      (e) the Form of Plan of Reorganization attached as an exhibit to the
Registration Statement (the "Plan").

      In such examination, we have assumed the genuineness of all signatures,
the conformity to the originals of all of the documents reviewed by us as
copies, including conformed copies, the authenticity and completeness of all
documents reviewed by us in original or copy form and the legal competence of
each individual executing any document. We have also assumed that the
Registration Statement as filed with the Securities and Exchange Commission will
be in substantially the form of the draft referred to in paragraph (d) above.

      This opinion is based entirely on our review of the documents listed above
and such investigation of law as we have deemed necessary or appropriate. We
have made no other review or investigation of any kind whatsoever, and we have
assumed, without independent inquiry, the accuracy of the information set forth
in such documents.

      This opinion is limited solely to the internal substantive laws of the
Commonwealth of Massachusetts as applied by courts located in such Commonwealth,
except that we express no opinion as to any Massachusetts securities law. No
opinion is given herein as to the choice of law or internal substantive rules of
law which any tribunal may apply to the transaction referred to herein.

      We understand that all of the foregoing assumptions and limitations are
acceptable to you.

      Based upon and subject to the foregoing, please be advised that it is our
opinion that:

      1. The Trust is a voluntary association with transferable shares of
beneficial interest commonly referred to as a "Massachusetts business trust" and
is existing under the laws of the Commonwealth of Massachusetts.

      2. The Shares to be delivered to the International Growth Fund pursuant to
the Plan will be, when issued and sold in accordance with the Declaration of
Trust and By-Laws of the Trust in exchange for the consideration described in
the Plan, legally issued, fully paid and non-assessable, except that, as set
forth in



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the Registration Statement, shareholders of the Trust may, under certain
circumstances, be held personally liable for its obligations.

      We hereby consent to the filing of this opinion as an Exhibit to the
Registration Statement and to the use of our name and the references to our Firm
in the Registration Statement. This consent, however, does not constitute a
consent under Section 7 of the Securities Act of 1933, as amended, because we
have not certified any part of the Registration Statement and do not otherwise
come within the categories of persons whose consent is required under such
Section 7 or under the rules and regulations of the Securities and Exchange
Commission thereunder.

                                Very truly yours,

                                /s/ BINGHAM MCCUTCHEN LLP

                                BINGHAM MCCUTCHEN LLP