UNITED RETIREMENT SHARES INC
485BPOS, EX-99.B(J), 2000-06-30
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                                                             EX-99.B(j)rsconsnt

                          INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 52 to Registration
Statement No. 2-42885 on Form N-1A of United Retirement Shares, Inc., of our
reports dated August 6, 1999 and February 4, 2000, appearing in the Statement
of Additional Information, which is part of such Registration Statement, and
to the references to us under the caption "Financial Highlights" in such
Prospectus.



/s/ Deloitte & Touche LLP
--------------------------------
Deloitte & Touche LLP
Kansas City, Missouri
June 26, 2000


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