LIBERTY FLOATING RATE ADVANTAGE FUND
N-2, EX-99.(N), 2000-12-13
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                CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby  consent to the inclusion in this  registration  statement on Form N-2
(the "Registration Statement") of our report dated October 25, 2000, relating to
the financial statements and financial highlights which appear in the August 31,
2000 Annual Report to Shareholders of Liberty Floating Rate Advantage Fund.




PricewaterhouseCoopers LLP
Boston, Massachusetts
December 11, 2000



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