DLJ OPPORTUNITY FUNDS
485APOS, EX-99.J, 2000-12-29
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                    CONSENT OF INDEPENDENT AUDITORS

We consent to the use of our report dated December 20, 2000, which is
incorporated by reference, in this Registration Statement (Form N-1A No.
33-92982) of DLJ Opportunity Funds.

                                      ERNST & YOUNG LLP

New York, New York
December 29, 2000



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