CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in Post-Effective Amendment
No. 15 to the Registration Statement on Form N-1A (File No. 333-28339) of our
report dated February 10, 2000 relating to the financial statements and
financial highlights appearing in the December 31, 1999 Annual Report to the
Shareholders of the ProFund VP UltraOTC Fund, ProFund VP Europe 30 Fund and the
ProFund VP Small Cap Fund and our report dated February 25, 2000, relating to
the financial statements and financial highlights appearing in the December 31,
1999 Annual Report to the Shareholders of the Bull ProFund, the UltraBull
ProFund, the UltraOTC ProFund, the UltraEurope ProFund, the Bear ProFund, the
UltraBear ProFund, the UltraShort OTC ProFund, the UltraShort Europe ProFund and
the Money Market ProFund which are also incorporated by reference into the
Registration Statement. We also consent to the references to our Firm under the
captions "Financial Highlights" in the Prospectuses and "Financial Statements"
and "Independent Accountants" in the Statements of Additional Information.
Columbus, Ohio
August 31, 2000
