Exhibit (j)


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated August 17, 2004, relating to the
financial statements and financial highlights which appear in the June 30, 2004
Annual Report to Shareholders of Columbia Small Cap Value Fund, which are also
incorporated by reference into the Registration Statement. We also consent to
the references to us under the headings "Financial Highlights" and "Independent
Registered Public Accounting Firm" in such Registration Statement.



PricewaterhouseCoopers LLP

/s/PricewaterhouseCoopers LLP

Boston, Massachusetts
October 25, 2004