Exhibit 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to incorporation by reference in the consent statement-prospectus
filed pursuant to Section 14(a) of the Securities Exchange Act of 1934 of
American Tax Exempt Bond Trust of our report dated January 21, 2000, with
respect to the balance sheets of American Tax Exempt Bond Trust as of December
31, 1999 and 1998, and the related statements of income, changes in
shareholders' equity, and cash flows for each of the years in the three-year
period ended December 31, 1999 which report appears in the December 31, 1999
annual report on Form 10-K of American Tax Exempt Bond Trust, and to the
reference of our firm under the heading "Experts" in the consent
statement-prospectus.
/s/ KPMG LLP
New York, New York
August 1, 2000
