MUNIHOLDINGS FLORIDA INSURED FUND INC, N-14 8C, EX-99.14B, 2000-10-04

MUNIHOLDINGS FLORIDA INSURED FUND INC
N-14 8C, EX-99.14B, 2000-10-04

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                                                                   EXHIBIT 14(b)

INDEPENDENT AUDITORS' CONSENT


We consent to the use in this Registration Statement on Form N-14 of
MuniHoldings Florida Insured Fund of our report dated July 5, 2000 relating to
the financial statements and financial highlights of MuniHoldings Florida
Insured Fund V appearing in this Registration Statement. We also consent to the
reference to us under the captions "COMPARISON OF THE FUNDS -- Financial
Highlights - FLORIDA INSURED V" and "Experts" also appearing in the Proxy
Statement and Prospectus, which is a part of this Registration Statement.


/s/ Deloitte & Touche LLP
Princeton, New Jersey
October 2, 2000