PILGRIM MUTUAL FUNDS
N-14, EX-14, 2000-12-18
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                                                                      Exhibit 14

                          INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Pilgrim Mutual Funds:


We consent to the use of our report on the Pilgrim Worldwide Growth Fund,
incorporated herein by reference, and to the reference to our firm under the
heading "Financial Highlights" in the Proxy Statement/Prospectus.


                                        /s/ KPMG LLP


Los Angeles, California
December 15, 2000
<PAGE>
                         CONSENT OF INDEPENDENT AUDITORS

We consent to the use of our report dated December 3, 1999 with respect to ING
Global Brand Names Fund (one of the funds comprising ING Funds Trust), which is
incorporated by reference, in this Registration Statement on Form N-14 of
Pilgrim Mutual Funds.


                                        /s/ ERNST & YOUNG LLP


New York, New York
December 11, 2000


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