CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We consent to the references to our firm in the Registration Statement on Form
N-14 of Narragansett Insured Tax-Free Income Fund, and to the use of our report
dated August 17, 2007 on the financial statements and financial highlights of
the Narragansett Insured Tax-Free Income Fund. Such financial statements and
financial highlights appear in the Narragansett Insured Tax-Free Income Fund
2007 Annual Report to Shareholders, which is incorporated by reference into the
Prospectus/Proxy.





                                         /s/   TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania
July 10, 2008








                          Consent of Ernst & Young LLP,
                 Independent Registered Public Accounting Firm


We consent to the references to our firm under the captions "Financial
Statements" and "Financial Statements Experts" in the Combined Prospectus/Proxy
Statement of Narragansett Insured Tax-Free Income Fund, and to the incorporation
by reference of our report, dated December 17, 2007, on the financial statements
and financial highlights of Ocean State Tax Exempt Fund as of October 31, 2007
included in this Registration Statement on Form N-14 of Narragansett Insured
Tax-Free Income Fund. We further consent to the reference to us under the
heading "Representations and Warranties" (paragraph 5.1(c)) in the Agreement and
Plan of Reorganization included as Exhibit A to the Combined Prospectus/Proxy
Statement.

We also consent to the references to our firm under the captions "Financial
Highlights" and "Independent Registered Public Accounting Firm" in each of the
Class A and Class I Prospectuses, and "Custodian and Independent Registered
Public Accounting Firm" and "Financial Statements" in the Statement of
Additional Information on Form N-1A, which was filed with the Securities and
Exchange Commission on February 27, 2008 in Post-Effective Amendment No. 27
(File no. 811-4788), and which is incorporated by reference in the Combined
Prospectus/Proxy Statement included in this Registration Statement on Form N-14
of Narragansett Insured Tax-Free Income Fund.



                                              /s/ ERNST & YOUNG LLP

Boston, Massachusetts
July 9, 2008