Consent of Independent Registered Public Accounting Firm
-----------------------------------------------------------------------

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



We consent to the use of our report incorporated herein by reference and to the
references to our Firm under the headings "Financial Highlights" in Part A and
"Independent Registered Public Accounting Firm" in Part B of the Registration
Statement.



/s/ KPMG LLP
-------------
    KPMG LLP
    Minneapolis, Minnesota
    August 26, 2004