Exhibit (14)


          CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  incorporation by reference in the  Registration  Statement on
Form N-14 of our report  dated  February  21,  2006  relating  to the  financial
statements  and  financial   highlights  of  the  Wright  Managed  Income  Trust
(including the Wright Current  Income Fund and the Wright  Government  Near Term
Fund)  appearing  in the Annual  Report on Form N-CSR of Wright  Managed  Income
Trust for the year ended December 31, 2005 and to the references to us under the
headings " Experts" and "Representations & Warranties" in the Prospectus,  which
is part of such Registration Statement.

DELOITTE & TOUCHE LLP
Boston, Massachusetts

October 11, 2006