HERITAGE INCOME GROWTH TRUST
485BPOS, EX-99.23(J), 2000-12-29
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                                                                EXHIBIT 99.23(J)

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form N-1A of our report dated  November 10, 2000,  relating to the
financial  statements and financial  highlights,  which appears in the September
30,  2000  Annual  Report of the  Heritage  Income-Growth  Trust,  which is also
incorporated by reference into the  Registration  Statement.  We also consent to
the references to us under the headings "Financial  Highlights" and "Independent
Certified Public Accountants" in such Registration Statement.

/s/PricewaterhouseCoopers LLP
-----------------------------
PricewaterhouseCoopers LLP
Tampa, Florida
December 28, 2000


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