Exhibit (14)
INDEPENDENT AUDITORS' CONSENT
To the Shareholders and Board of Directors of
Smith Barney Income Funds:
- Smith Barney Premium Total Return Fund
We consent to the incorporation by reference, of our report dated February 11,
2000 with respect to the Smith Barney Premium Total Return 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 of CitiSelect Folio 400
Growth which appears in the October 31, 1999 Annual Report of CitiSelect
Folios, 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
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PricewaterhouseCoopers LLP
Boston, Massachusetts
July 14, 2000
