EXHIBIT 14(a)

INDEPENDENT AUDITORS' CONSENT

MuniHoldings California Insured Fund II, Inc.:

We consent to the use in this Pre-Effective Amendment No. 1 to Registration
Statement No. 333-88367 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
November 5, 1999