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Independent auditors' consent

The board of trustees and shareholders
AXP Special Tax-Exempt Series Trust
            Massachusetts Tax-Exempt Fund
            Michigan Tax-Exempt Fund
            Minnesota Tax-Exempt Fund
            New York Tax-Exempt Fund
            Ohio Tax-Exempt Fund
            Insured Tax-Exempt Fund


We  consent  to the  use of our  reports  included  or  incorporated  herein  by
reference,  and to the  references  to our Firm  under  the  heading  "Financial
highlights" in Part A and  "INDEPENDENT  AUDITORS" in Part B of the Registration
Statement.


/s/ KPMG LLP
    KPMG LLP



Minneapolis, Minnesota
August 28, 2000



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