Independent auditors' consent

The board of trustees and shareholders
AXP California Tax-Exempt Trust
            California Tax-Exempt Fund


We  consent  to  the  use of our  report  included  or  incorporated  herein  by
reference,  and to the  references  to our Firm  under  the  heading  "Financial
highlights" in Part A and  "INDEPENDENT  AUDITORS" in Part B of the Registration
Statement.


/s/ KPMG LLP
------------
    KPMG LLP



Minneapolis, Minnesota
August 28, 2002