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EXHIBIT NO. 99.14(a)
CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS
We consent to the references to our firm under the captions "Independent
Auditors" in the Prospectus/Proxy Statement in the Registration Statement on
Form N-14, dated December 1, 2000, of MFS Series Trust III, "Independent
Accountants and Financial Statements" in the Statement of Additional
Information, dated January 1, 2001, of MFS Municipal High Income Fund,
"Financial Highlights" in the Prospectus, dated June 1, 2000 of MFS Municipal
High Income Fund "Independent Accountants and Financial Statements" in the
Statement of Additional Information, dated June 1, 2000, which is incorporated
by reference and to the use of our report on the financial statements and
financial highlights of the MFS Municipal High Income Fund, dated March 8, 2000,
in this Registration Statement on Form N-14, of MFS Series Trust III.
ERNST & YOUNG LLP
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Ernst & Young LLP
Boston, Massachusetts
November 28, 2000
