LIBERTY FUNDS TRUST III
485BPOS, EX-99.(J), 2000-12-27
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CONSENT OF INDEPENDENT ACCOUNTANTS




We hereby  consent to the  incorporation  by  reference  in this  Post-Effective
Amendment No. 118 to the registration  statement on Form N-1A (the "Registration
Statement")  of our report  dated  October 12, 2000,  relating to the  financial
statements  and  financial  highlights  appearing  in the August 31, 2000 Annual
Report  to  Shareholders  of  Liberty  Federal  Securities  Fund,  which is also
incorporated by reference into the  Registration  Statement.  We also consent to
the references to us under the headings "Financial  Highlights" and "Independent
Accountants/Auditors" in such Registration Statement.




/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Boston, Massachusetts
December 27, 2000



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