Exhibit (14)
INDEPENDENT AUDITORS' CONSENT
To the Shareholders and Board of Trustees of
Smith Barney Income Funds:
- Smith Barney Balanced Fund
We consent to the incorporation by reference, of our report dated September 14,
1999 with respect to the Smith Barney Balanced Fund (the "Fund") of Smith
Barney Income Funds, in the Registration Statement on Form N-14 for the Fund
and to the references to our firm under the headings "Other Service Providers"
and "Agreement and Plan of Reorganization" in the Proxy Statement/Prospectus.
KPMG LLP
New York, New York
July 13, 2000
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Exhibit 14
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Combined Proxy
Statement / Prospectus and Statement of Additional Information constituting
parts of this registration statement on Form N-14 ("Registration Statement") of
Smith Barney Income Funds of our report dated December 14, 1999, relating to
the financial statements and financial highlights which appears in the October
31, 1999 Annual Report of CitiFunds Balanced Portfolio, which are also
incorporated by reference into the Registration Statement. We also consent to
the references to us under the headings "Other Service Providers " and
"Agreement and Plan of Reorganization" in the Combined Proxy Statement /
Prospectus.
PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Boston, Massachusetts
July 14, 2000
