CONSENT OF INDEPENDENT AUDITORS
The Board of Trustees and Shareholders
Memorial Funds:
We consent to the use of our report dated February 5, 1999 for Government Bond
Fund, Corporate Bond Fund, Growth Equity Fund, and Value Equity Fund, series of
Memorial Funds, incorporated herein by reference into the statement of
additional information and to the references to our Firm under the headings,
"Financial Highlights" in the prospectuses and "Independent Auditors" in the
statement of additional information.
/s/ KPMG LLP
Boston, Massachusetts
June 20, 1999
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