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EXHIBIT 99.j
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 29 to the registration statement on Form N-1A ("Registration
Statement") of our report dated December 14, 1999, relating to the financial
statements and financial highlights of each of the nine funds comprising the
Harbor Fund appearing in the October 31, 1999 Annual Report to Shareholders,
which are also incorporated by reference into the Registration Statement. We
also consent to the references to us under the headings "Financial Highlights",
and "Independent Accountants and Financial Statements" in such Registration
Statement.
PricewaterhouseCoopers LLP
Boston, Massachusetts
October 24, 2000
