CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Combined Prospectus
and Proxy Statement and Statement of Additional Information constituting parts
of this Post-Effective Amendment No. 1 to the Registration Statement on Form
N-14 (the "Registration Statement") of our report dated January 12, 2000,
relating to the financial statements and financial highlights appearing in the
November 30, 1999 Annual Report to Shareholders of Liberty Intermediate
Tax-Exempt Fund (formerly Colonial Intermediate Tax-Exempt Fund), which are also
incorporated by reference into the Registration Statement. We also consent to
the references to us under the heading "Financial Highlights" in the Prospectus
and "Independent Accountants" in the Statement of Additional Information of
Liberty Intermediate Tax-Exempt Fund dated April 1, 2000, which have also been
incorporated by reference into the Registration Statement.
/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Boston, Massachusetts
November 27, 2000
