Consent of Independent Registered Public Accounting Firm


The Board of Trustees and Shareholders of
The Pacific Capital Funds of Cash Assets Trust:

We consent to the incorporation by reference, in this registration statement, of
our report dated May 23, 2005, on the statements of assets and liabilities,
including the schedules of investments, of The Pacific Capital Funds of Cash
Assets Trust ("Trust") (comprised of Pacific Capital Cash Assets Trust, Pacific
Capital Tax-Free Cash Assets Trust, and Pacific Capital U.S. Government
Securities Cash Assets Trust) as of March 31, 2005, and the related statements
of operations for the year then ended, the statements of changes in net assets
for each of the years in the two-year period then ended, and the financial
highlights for each of the years in the five-year period then ended. These
financial statements and financial highlights and our report thereon are
included in the Annual Report of the Trust as filed on Form N-CSR.

We also consent to the references to our firm under the headings "Financial
Highlights" in the Prospectus and "Financial Statements" and "Transfer Agent,
Custodian and Independent Registered Public Accounting Firm" in the Statement of
Additional Information.


                                               KPMG LLP


New York, New York
July 26, 2005