Exhibit 10
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 2, 2000, relating to the
financial statements and financial highlights which appear in the December 31,
1999 Annual Report to Shareholders of the Janus Aspen Series, which is also
incorporated by reference into the Registration Statement of Janus Adviser
Series. We also consent to the references to us under the headings "Financial
Highlights" and "Independent Accountants" in such Registration Statement.
/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Denver, Colorado
June 12, 2000
