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EX-99.(14)(b)
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form N-14 (the "Registration Statement on Form N-14") of our
report, dated __________, 2000, relating to the financial statements and
financial highlights of the Nationwide Long-Term U.S. Government Bond Fund and
Nationwide Intermediate U.S. Government Bond Fund, appearing in the October 31,
2000 Annual Report to Shareholders of the Nationwide Mutual Funds, which is also
incorporated by reference into the Registration Statement on Form N-14.
KPMG LLP
Columbus, Ohio
_____________, 200_
