LIBERTY FUNDS TRUST III
485BPOS, EX-99.(14)(D), 2000-11-27
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                          CONSENT OF INDEPENDENT ACCOUNTANTS


The Board of Trustees and Shareholders
Liberty Funds Trust III

We consent to the use of our report dated December 4, 1998 on the financial
statements of the Liberty Contrarian Balanced Fund, Liberty Contrarian Equity
Fund, Liberty Contrarian Small-Cap Fund and Liberty Special Fund  (formerly
Crabbe Huson Managed Income and Equity Fund, Crabbe Huson Contrarian Fund,
Crabbe Huson Small Cap Fund and Crabbe Huson Special Fund) incorporated by
reference herein this registration statement on Form N-14.


/s/ KPMG LLP

Boston, Massachusetts
November 22, 2000




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