Exhibit 10
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement for Janus Advisor Series 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 this Registration
Statement. We also consent to the use in this Registration Statement of our
report dated September 29, 2000, relating to the financial statements and
financial highlights of Janus Aspen Series which appear in such Registration
Statement. 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
December 18, 2000
