MUTUAL OF AMERICA INSTITUTIONAL FUNDS INC
485BPOS, EX-99.10.B, 2000-08-28
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                                                                EXHIBIT 99.10(b)

                               CONSENT OF COUNSEL

      We hereby  consent of the reference to our firm included in the prospectus
filed as part of Registration Statement No. 33-87874.

     SWIDLER BERLIN SHEREFF FRIEDMAN, LLP

New York, New York
August 28, 2000



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