Exhibit-99.(14)(B)
Consent of Independent Registered Public Accounting Firm
The Board of Directors and Shareholders of
Strategic Partners Mutual Funds, Inc. – Strategic Partners Large Cap Core Fund:
We consent to the incorporation by reference in the registration statement (No. 333-66895) on Form N-14 of Dryden Tax-Managed Funds – Dryden Large-Cap Core Equity Fund, of our report dated December 22, 2005, with respect to the statement of assets and liabilities, including the portfolio of investments, of the Strategic Partners Large-Cap Core Fund (a series of Strategic Partners Mutual Funds, Inc., hereafter referred to as the “Fund”) as of October 31, 2005, and the related statement of operations for the year then ended, and the statements of changes in net assets and the financial highlights for each of the years in the two-year period then ended. These financial statements and financial highlights and our report thereon are included in the Annual Report of the Fund as filed on Form N-CSR.
We also consent to the references to our firm under the headings “Independent Registered Public Accounting Firm” and “Portfolio Holdings” in this registration statement on Form N-14.
KPMG LLP
New York, New York
August 23, 2006
