CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 116 to the registration statement on Form N-1A (the "Registration
Statement") of our report dated December 13, 1999, relating to the financial
statements and financial highlights which appear in the October 31, 1999 Annual
Report to Shareholders of Liberty Select Value Fund (formerly Colonial Select
Value Fund), which are also incorporated by reference into the Registration
Statement. We also consent to the references to us under the headings "Financial
Highlights" and "Independent Accountants" in such Registration Statement.
PricewaterhouseCoopers LLP
Boston, Massachusetts
October 25, 2000
