<PAGE>
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated October 16, 2000, relating to the
financial statements and financial highlights which appear in the August 31,
2000 Annual Report to Shareholders of the Wilshire Target Funds, Inc., which
are also incorporated by reference into the Registration Statement. We also
consent to the references to us under the headings "Financial Highlights,"
"Independent Accountants" and "Financial Statements" in such Registration
Statement.
PricewaterhouseCoopers LLP
Two Commerce Square
2001 Market Street
Philadelphia, Pennsylvania
December 18, 2000
