EXHIBIT 14.2



INDEPENDENT AUDITORS' CONSENT



We consent to the incorporation by reference in this  Registration  Statement of
SMITH HAYES Trust,  Inc. d/b/a  Lancaster  Funds Nebraska  Tax-Free Fund on Form
N-14 of our report dated July 24, 1998 appearing in the Annual Report dated June
30, 1998.




DELOITTE & TOUCHE LLP


Lincoln, Nebraska
March 8, 1999