PROFESSIONALLY MANAGED PORTFOLIOS
485BPOS, EX-99.B.10, 2000-07-21
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               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


     We consent to the  references to our firm in the  Post-Effective  Amendment
No. 99 to the  Registration  Statement  on Form N-1A of  Professionally  Managed
Portfolios  and to the use of our reports  dated April 21, 2000 on the financial
statements  and  financial  highlights of The Perkins  Opportunity  Fund and The
Perkins Discovery Fund, each a series of Professionally Managed Portfolios. Such
financial  statements and financial  highlights appear in each series respective
2000 Annual Report to  Shareholders  which is incorporated by reference into the
Statement of Additional Information.


                                           /s/ Tait, Weller & Baker

                                           TAIT, WELLER & BAKER

PHILADELPHIA, PENNSYLVANIA
JULY 20, 2000


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