NATIONS ANNUITY TRUST, 485BPOS, EX-99.23J(1), 2000-10-11

NATIONS ANNUITY TRUST
485BPOS, EX-99.23J(1), 2000-10-11

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                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated February 16, 2000, relating to the
financial statements and financial highlights which appears in the December 31,
1999 Annual Report to Shareholders of Nations Balanced Assets Portfolio, Nations
Aggressive Growth Portfolio (formerly Nations Disciplined Equity Portfolio),
Nations International Growth Portfolio, Nations Managed Index Portfolio, Nations
SmallCap Index Portfolio (formerly Nations Managed SmallCap Index Portfolio),
Nations Marsico Focused Equities Portfolio, Nations Marsico Growth & Income
Portfolio, and Nations Value Portfolio (each a portfolio of Nations Annuity
Trust), which is also incorporated by reference into the Registration Statement.
We also consent to the references to us under the headings "Financial
highlights" and "Independent Accountants and Reports" in such Registration
Statement.



PricewaterhouseCoopers LLP
New York, New York
October 10, 2000