TAX FREE FUND FOR UTAH
485BPOS, EX-99, 2000-10-27
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             HOLLYER BRADY SMITH & HINES LLP
                   551 Fifth Avenue
                  New York, NY 10176

                  Tel: (212) 818-1110
                  FAX: (212) 818-0494


                       October 27, 2000


To the Trustees of Tax-Free Fund For Utah

     We consent to the incorporation by reference into post-
effective amendment No. 12 under the 1933 Act and No. 11 under
the 1940 Act of our opinion dated October 29, 1997.


                         Hollyer Brady Smith & Hines LLP

                         /s/ W.L.D. Barrett

                         by W.L.D. Barrett
                                 Partner



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