SEI TAX EXEMPT TRUST
485BPOS, EX-99.(J), 2000-12-29
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                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference of our report dated October 10, 2000, on the August 31, 2000 financial
statements of SEI Tax Exempt Trust and to all references to our Firm included in
or made part of this Post-Effective Amendment No. 47 to the Registration
Statement File No. 33-76990.

                                                   /s/ Arthur Andersen LLP
                                                   Arthur Andersen LLP


Philadelphia, Pennsylvania
December 27, 2000


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