Exhibit 14

                         CONSENT OF INDEPENDENT AUDITOR


We consent to the use of our report  dated  December 5, 2000 with respect to ING
Focus Fund and ING Large Cap Growth Fund (two 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
January 17, 2001



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