NORTH AMERICAN FUNDS
485BPOS, EX-99.12C, 2000-07-14
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                                                                 Exhibit 99.12c

                         [LETTERHEAD OF ROPES & GRAY]

                                 July 14, 2000



North American Funds
286 Congress Street
Boston, MA  02210

Ladies and Gentlemen:

     We hereby consent to the filing as exhibits to your Registration Statement
on Form N-14 (File No. 333-32592) of our two opinions, each dated July 7, 2000
and each addressed to you, as to certain tax matters related to the transactions
carried out pursuant to such Registration Statement.

                                   Very truly yours,

                                   /s/ Ropes & Gray

                                   Ropes & Gray


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