SEI INSTITUTIONAL MANAGED TRUST, 485APOS, EX-99.B(J), 2000-07-03

SEI INSTITUTIONAL MANAGED TRUST
485APOS, EX-99.B(J), 2000-07-03

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                                                                 Exhibit 99.B(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 24, 1999, relating to the
financial statements and financial highlights which appear in the September
30, 1999 Annual Report to Shareholders of the SEI Institutional Managed
Trust, which are also incorporated by reference into the Registration
Statement. We also consent to the references to us under the headings
"Financial Highlights," "Experts," and "Financial Statements" in such
Registration Statement.



PricewaterhouseCoopers LLP

2400 Eleven Penn Center
Philadelphia, Pennsylvania
June 30, 2000