CITIFUNDS MULTI STATE TAX FREE TRUST
485BPOS, EX-99.J, 2000-12-29
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                                                                      Exhibit j

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post Effective Amendment
No. 15 to Registration Statement No. 33-44749 of CitiFunds Multi-State Tax Free
Trust of our report dated October 4, 2000 appearing in the annual report to
shareholders for the year ended August 31, 2000 of CitiFunds California Tax Free
Reserves (a series of CitiFunds Multi-State Tax Free Trust), and to the
references to us under the headings "Financial Highlights" in the Prospectus and
"Independent Accountants and Financial Statements" in the Statement of
Additional Information, both of which are part of such Registration Statement.

Deloitte & Touche LLP

Boston, Massachusetts
December 28, 2000



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