HOLLYER BRADY BARRETT & HINES LLP
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                                 April 29, 2005






To the Trustees of The Churchill Tax-Free Fund of Kentucky

     We consent to the incorporation by reference into post-effective amendment
No. 26 under the 1933 Act and No. 27 under the 1940 Act of our opinion dated
April 28, 1998.


                                         Hollyer Brady Barrett & Hines LLP



                                             /s/William L.D. Barrett
                                         by------------------------------
                                                 Partner