NEW YORK STATE OPPORTUNITY FUNDS
485BPOS, EX-99.23.J.1, 2000-08-01
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                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


We  hereby  consent  to the use in this  Post-Effective  Amendment  No. 5 to the
Registration  Statement of The New York Opportunity  Funds.,  on Form N-1A (File
Nos.  333-17381 and 811-7963) of our report dated May 19, 2000,  relating to the
financial statements and financial highlights of The New York Equity Fund, which
appear in such Registration  Statement.  We also consent to the references to us
under the headings "Financial Statements",  "Experts", "Independent Accountants"
and "Financial Highlights" in such Registration Statement.


New York, New York
July 26, 2000



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