VALUE EQUITY TRUST
N-14AE, EX-99.14, 2000-12-15
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                                                                      EXHIBIT 14


                      CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the Proxy Statement/
Prospectus and Statement of Additional Information constituting parts of this
Registration Statement on Form N-14 (the "Registration Statement") of our report
dated September 12, 2000, relating to the financial statements and financial
highlights of Scudder Large Company Value Fund appearing in the July 31, 2000
Annual Report to Shareholders, which is also incorporated by reference into the
Registration Statement.  We further consent to the reference to us under the
heading "Financial Highlights" in the Prospectus of Scudder Large Company Value
Fund dated October 1, 2000 and under the headings "Experts" and "Administrative
Fee" in the Statement of Additional Information of Scudder Large Company Value
Fund dated October 1, 2000 which are incorporated by reference into the
Registration Statement.


PricewaterhouseCoopers LLP
Boston, Massachusetts
December 14, 2000
<PAGE>

                                                                      EXHIBIT 14


                      CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the Proxy Statement/
Prospectus and Statement of Additional Information constituting parts of this
Registration Statement on Form N-14 (the "Registration Statement") of our report
dated November 17, 2000 relating to the financial statements and financial
highlights of Value Fund appearing in the September 30, 2000 Annual Report to
Shareholders, which is also incorporated by reference into the Registration
Statement.

PricewaterhouseCoopers LLP
Boston, Massachusetts
December 14, 2000


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