Exhibit 14



              Consent of Independent Certified Public Accountants


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-14 of our report dated December 15, 2000 relating to the
financial statements and financial highlights which appears in the October 31,
2000 Annual Report to Shareholders of the IDEX Mutual Funds, which is also
incorporated by reference into the Registration Statement.  We also consent to
the references to us under the headings "Proposal No. 2:  To re-elect the
current Trustees of the Board and to elect two additional Trustees to the Board"
and "Financial Statements and Experts" in such Registration Statement.



PricewaterhouseCoopers LLP


Tampa, Florida
December 26, 2001