CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS
We consent to the reference made to our firm under the captions
"Financial Highlights" in the Prospectus and "Independent Auditors and Financial
Statements" in the Statement of Additional Information and to the incorporation
by reference in this Post-Effective Amendment No. 32 to Registration Statement
No. 33-1657 on Form N-1A of our report dated September 9, 2000, on the financial
statements and financial highlights of MFS Strategic Value Fund and MFS Emerging
Markets Debt Fund, each a series of MFS Series Trust X, included in the 2000
Annual Report to Shareholders.
ERNST & YOUNG LLP
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Ernst & Young LLP
Boston, Massachusetts
November 15, 2000
