PIMCO FUNDS
485BPOS, EX-99.(J), 2000-08-01
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                                                                   EXHIBIT 99(J)

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


We hereby consent to the incorporation by reference in the Prospectuses and
Statement of Additional Information constituting parts of this Post-Effective
Amendment No. 55 to the registration statement on Form N-1A (the "Registration
Statement") of our reports dated May 23, 2000, relating to the financial
statements and financial highlights appearing in the March 31, 2000 Annual
Reports to Shareholders of the Total Return Fund, Total Return Fund II, Total
Return Fund III, Moderate Duration Fund, Low Duration Fund, Low Duration Fund
II, Low Duration Fund III, Short-Term Fund, Money Market Fund, Long-Term U.S.
Government Fund, High Yield Fund, Total Return Mortgage Fund, Low Duration
Mortgage Fund, Real Return Bond Fund, Foreign Bond Fund, Global Bond Fund,
Global Bond Fund II, Emerging Markets Bond Fund, Strategic Balanced Fund,
Convertible Fund, StocksPLUS Fund, Municipal Bond Fund, Short Duration Municipal
Income Fund, California Intermediate Municipal Bond Fund and New York Municipal
Bond Fund (formerly the New York Intermediate Municipal Bond Fund) (each a
Portfolio of PIMCO Funds: Pacific Investment Management Series) 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" in the Prospectuses and under the headings "Independent
Accountants" and "Financial Statements" in the Statement of Additional
Information.


August 1, 2000


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