CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated April 7, 2000, relating to the
financial statements and financial highlights which appears in the February 29,
2000 Annual Report to Shareholders of The American Trust Allegiance Fund which
is also incorporated by reference into the Registration Statement. We also
consent to the references to us under the headings "Financial Highlights",
"Financial Statements", and "Counsel and Independent Accountants" in such
Registration Statement.
/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
New York, New York
June 22, 2000
