SEI DAILY INCOME TRUST /MA/, 485BPOS, EX-99.B(J), 2000-05-30

SEI DAILY INCOME TRUST /MA/
485BPOS, EX-99.B(J), 2000-05-30

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                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our report dated March 10, 2000, on
the January 31, 2000 financial statements of the SEI Daily Income Trust,
included in the previously filed form N-30D dated March 21, 2000, and to all
references to our firm included in or made part of this Post-Effective Amendment
No. 42 to the Registration Statement File No. 2-77048.

/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP

Philadelphia, Pennsylvania
May 25, 2000