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 of CitiSelect 200
Conservative and CitiSelect Folio 300 Balanced 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
