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KIRKPATRICK & LOCKHART LLP
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75 STATE STREET
BOSTON, MASSACHUSETTS 02109-1808
TELEPHONE (617) 261-3100
December 22, 2000
Accessor Funds, Inc.
1420 Fifth Street, #3600
Seattle, Washington, 98101
RE: Accessor Funds, Inc. (the "Company"):
Accessor Income Allocation Fund
Accessor Income and Growth Allocation Fund
Accessor Balanced Allocation Fund
Accessor Growth and Income Allocation Fund
Accessor Growth Allocation Fund
Accessor Aggressive Growth Allocation Fund (collectively the
"Fund of Funds")
Post-Effective Amendment No. 20
Dear Sir or Madam:
In connection with the filing of Post-Effective Amendment No. 20 to the
Registration Statement on Form N-1A (File No. 33-41245) of the Company, which
you intend to file with the Securities and Exchange Commission on December 22,
2000, we hereby consent to the reference to our firm as "counsel" in the
Statement of Additional Information incorporated by reference into the
prospectus of each the Advisor Class and Investor Class Shares of the Fund of
Funds.
Very truly yours,
/s/ Kirkpatrick & Lockhart LLP
Kirkpatrick & Lockhart LLP
