PILGRIM MUTUAL FUNDS, N-14/A, EX-99.14.A, 2001-01-19

PILGRIM MUTUAL FUNDS
N-14/A, EX-99.14.A, 2001-01-19

Previous: PILGRIM MUTUAL FUNDS, N-14/A, 2001-01-19

Next: PILGRIM MUTUAL FUNDS, N-14/A, EX-99.14.B, 2001-01-19



                                                                   Exhibit 14(a)

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby  consent  to the  incorporation  by  reference  in this  Pre-Effective
Amendment No. 1 to  Registration  Statement of Pilgrim Mutual Funds on Form N-14
(File No. 333-52340) ("Registration Statement") of our report dated December 29,
2000 relating to the financial  statements  and financial  highlights of Pilgrim
Emerging  Countries  Fund which appears in the October 31, 2000 Annual Report to
shareholders  of Pilgrim Funds which is also  incorporated by reference into the
Registration Statement.

/s/ PricewaterhouseCoopers LLP

Denver, Colorado
January 18, 2001