Exhibit 14
CONSENT OF INDEPENDENT AUDITORS
Smith Barney Fundamental Value Fund Inc.:
We consent to the use in Pre-Effective Amendment No. 1 to Registration
Statement No. 2-71469 of our report dated November 12, 1999, appearing in the
Annual Report to Shareholders for the year ended September 30, 1999, which is
incorporated by reference in the Statement of Additional Information, which is
included in such Registration Statement on Form N-14, and to the references to
us under the caption "Synopsis - Distribution of Shares and Other Services -
Other Service Providers" in the Proxy Statement/Prospectus, which is also
included in such Registration Statement on Form N-14.
Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
New York, New York
July 12, 2000
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Exhibit 14
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Combined Proxy
Statement/Prospectus and Statement of Additional Information constituting
parts of this registration statement on Form N-14 ("Registration Statement") of
Smith Barney Fundamental Value Fund Inc. of our report dated December 14, 1999,
relating to the financial statements and financial highlights of CitiSelect
Folio 500 Growth Plus which appears in the October 31, 1999 Annual Report of
CitiSelect Folios, which are also incorporated by reference into the
Registration Statement. We also consent to the references to us under the
headings "Other Service Providers " and "Agreement and Plan of Reorganization"
in the Combined Proxy Statement/Prospectus.
PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
Boston, Massachusetts
July 14, 2000
