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Exhibit 14(b)
INDEPENDENT AUDITORS' CONSENT
We consent to the use in Pre-Effective Amendment No. 1 to Registration Statement
No. 333-47282 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" appearing
in the Proxy Statement and Prospectus, which is a part of this Registration
Statement.
/s/ Deloitte & Touche LLP
Princeton, New Jersey
November 3, 2000
