Report of Independent Registered Public Accounting Firm



To the Shareholders and Board of Trustees of the Churchill Tax-Free Fund of
Kentucky:

We consent to the incorporation by reference, in this statement of Additional
Information, of our report dated February 18, 2005, on the statement of assets
and liabilities for the Churchill Tax-Free Fund of Kentucky (the "Fund"), as of
December 31, 2004, and the related statement 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 Fund
as filed on Form N-CSR.

We also consent to the references to our firm under the headings "Independent
Registered Public Accounting Firm" and "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
April 29, 2005