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Exhibit 23.a
ACCOUNTANTS' CONSENT
We consent to the use herein of our report dated February 15, 2000, on the
statements of financial condition of Ceres Fund, L.P. (a Tennessee Limited
Partnership) as of December 31, 1999 and 1998, and summary of net asset values
as of December 31, 1999, 1998 and 1997, and the related statements of
operations, changes in partners' capital and cash flows for each of the years
in the three-year period ended December 31, 1999 and the reference to our Firm
under the heading "Experts" in the Prospectus.
KPMG LLP
Memphis, Tennessee
December 20, 2000
