EXHIBIT 14(a)

INDEPENDENT AUDITORS' CONSENT

MuniHoldings California Insured Fund II, Inc.:

We consent to the use in this Registration Statement on Form N-14 of our report
dated August 13, 1999 appearing in the Proxy Statement and Prospectus, which is
part of such Registration Statement, and to the reference to us under the
captions "Comparison of the Funds-Financial Highlights" and "Experts" also
appearing in such Proxy Statement and Prospectus.


/s/ Deloitte & Touche LLP
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Deloitte & Touche LLP
Princeton, New Jersey
September 30, 1999