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CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We consent to the use of our report, dated January 27, 2000, on the annual
financial statements and financial highlights of The Kaufmann Fund, Inc. which
is incorporated by reference into the Form N-14 filed by the Federated Equity
Funds, on behalf of the Federated Kaufmann Fund on November 27, 2000.
/s/ SANVILLE & COMPANY
Abington, Pennsylvania SANVILLE & COMPANY
November 20, 2000 Certified Public Accountants
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