USAA TAX EXEMPT FUND INC
485BPOS, EX-99.B10, 2000-07-31
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                                  EXHIBIT 10

                      CONSENT OF INDEPENDENT ACCOUNTANTS
<PAGE>
                                                                     Exhibit 10

                         INDEPENDENT AUDITORS' CONSENT

The Shareholders and Board of Directors
USAA Tax Exempt Fund, Inc.:

We consent to the use of our reports dated May 5, 2000,  incorporated herein by
reference  and to the  references  to our dirm  under the  headings  "Financial
Highlights" in the prospectus  and  "Independent  Auditors" in the statement of
additional information.

                                                                /S/KPMG LLP

San Antonio, Texas
July 28, 2000


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