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Consent of Ernst & Young LLP, Independent Auditors
We consent to the references to our firm under the captions "Financial
Highlights" in the Prospectus and "Financial Statements" in the Statement of
Additional Information and to the incorporation by reference in this
Post-Effective Amendment No. 26 to the Registration Statement (Form N-1A)
(No.2-70164) of Delaware Group Tax-Free Money Fund of our report dated
June 5, 2000, included in the 2000 Annual Report to shareholders.
Philadelphia, Pennsylvania
June 26, 2000
/s/Ernst & Young LLP
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Ernst & Young LLP
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Report of Independent Auditors
To the Shareholders and Board of Directors
Delaware Group Tax-Free Money Fund
We have audited the accompanying statement of net assets of Delaware Tax-Free
Money Fund (the "Fund") as of April 30, 2000, and the related statement of
operations for the year then ended, the statements of changes in net assets for
each of the two years in the period then ended, and the financial highlights for
each of the five years in the period then ended. These financial statements and
financial highlights are the responsibility of the Fund's management. Our
responsibility is to express an opinion on these financial statements and
financial highlights based on our audits.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements and
financial highlights are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements and financial highlights. Our procedures included
confirmation of securities owned as of April 30, 2000, by correspondence with
the custodian and brokers. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.
In our opinion, the financial statements and financial highlights referred to
above present fairly, in all material respects, the financial position of
Delaware Tax-Free Money Fund at April 30, 2000, the results of its operations
for the year then ended, the changes in its net assets for each of the two years
in the period then ended, and its financial highlights for each of the five
years in the period then ended, in conformity with accounting principles
generally accepted in the United States.
`
Philadelphia, Pennsylvania
June 5, 2000
/s/Ernst & Young LLP
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Ernst & Young LLP
