CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the references to our firm in the Post-Effective Amendment No. 21
to the Registration Statement on Form N-1A of Matrix Advisors Value Fund and to
the use of our report dated August 4, 2000 on the financial statements and
financial highlights of Matrix Advisors Value Fund. Such financial statements
and financial highlights appear in the 2000 Annual Report to Shareholders which
is incorporated by reference into the Statement of Additional Information.
/s/Tait, Weller & Baker
TAIT, WELLER & BAKER
PHILADELPHIA, PENNSYLVANIA
OCTOBER 18, 2000
