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Exhibit 14
CONSENT OF INDEPENDENT AUDITORS
We consent to the reference to our firm under the captions "Is
Additional Information About the Funds Available" and "Experts"
in the Prospectus and "Experts" in the Statement of Additional
Information, and to the use of our report dated September 8,
1999, with respect to ACM Government Opportunity Fund, and to the
use of our reports dated February 21, 2000, with respect to ACM
Government Securities Fund, ACM Government Spectrum Fund and ACM
Government Income Fund, which are incorporated by reference, in
this registration statement on Form N-14 of ACM Government Income
Fund.
/s/ Ernst & Young LLP
ERNST & YOUNG LLP
New York, New York
August 8, 2000
00250236.AK1
