USAA MUTUAL FUND INC
485BPOS, EX-99.J, 2000-10-27
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                                  EXHIBIT 10
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                      CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby  consent to the  incorporation  by reference  in this  Post-Effective
Amendment  No. 55 to the  Registration  Statement  on Form N-1A  ("Registration
Statement")  of our report dated  February 11, 2000,  relating to the financial
statements  and  financial  highlights  which  appear in the  December 31, 1999
Annual Report to Shareholders of the USAA S&P 500(R) Index Fund,  which is also
incorporated by reference into the Registration  Statement.  We also consent to
the references to us under the headings "Financial Highlights" and "Independent
Accountants" in such Registration Statement.


PricewaterhouseCoopers LLP
Baltimore, Maryland
October 23, 2000

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