AIM FLOATING RATE FUND, N-2, EX-99.2M, 2000-03-29

AIM FLOATING RATE FUND
N-2, EX-99.2M, 2000-03-29

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                      CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the use in this Registration Statement on Form N-2 of our
report dated February 18, 2000, relating to the financial statements and
financial highlights of AIM Floating Rate Fund, which appear in such
Registration Statement.  We also consent to the references to us under the
headings "Financial Highlights" and "Independent Accountants" in such
Registration Statement.

/s/ PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP



Boston, Massachusetts
March 29, 2000