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Exhibit 14(b)
INDEPENDENT AUDITORS CONSENT
We consent to the use in Pre-Effective Amendment No. 2 to Registration Statement No. 333-48614 on Form N-14 of MuniHoldings California Insured Fund, Inc. of our report dated June 29, 2000 relating to the financial statements and financial highlights of MuniHoldings California Insured Fund V, Inc. appearing in this Registration Statement. We also consent to the reference to us under the captions COMPARISON OF THE FUNDS Financial Highlights California Insured V and EXPERTS appearing in the Joint Proxy Statement and Prospectus, which is a part of this Registration Statement.
/s/ Deloitte & Touche LLP
Princeton, New Jersey
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