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                                                                   EXHIBIT 14(a)



                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

To the Board of Trustees and Shareholders of the
Nationwide Mutual Funds:

     We consent to the use of our report to the Nationwide Value
Opportunities Fund dated December 18, 2000 incorporated herein by reference and
to the references to our firm under the headings "Other Service Providers to
the Funds" and "Auditors" in this Proxy Statement/Prospectus; "Experts" in this
Statement of Additional Information; and "Auditors" in the Nationwide Value
Opportunities Fund Statement of Additional Information dated January 3, 2000
(as amended September 29, 2000) as incorporated herein by reference.

KPMG LLP

/s/ KPMG LLP

Columbus, Ohio
January 5, 2001





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