SEI LIQUID ASSET TRUST, 485BPOS, EX-99.J, 2000-10-27

SEI LIQUID ASSET TRUST
485BPOS, EX-99.J, 2000-10-27

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                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated August 11, 2000, relating to the
financial statements and financial highlights which appear in the June 30, 2000
Annual Report to Shareholders of the SEI Liquid Asset Trust, which are also
incorporated by reference into the Registration Statement. We also consent to
the references to us under the headings "Financial Highlights," "Experts," and
"Financial Statements" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Two Commerce Square
2001 Market Street
Philadelphia, Pennsylvania
October 26, 2000