EXHIBIT 14(a) Independent Auditors' Consent To the Shareholders and Trustees of Smith Barney Muni Funds - Georgia Portfolio: We consent to the incorporation by reference, of our report dated May 12, 1999 and to the reference to our firm, with respect to the Smith Barney Muni Funds - Georgia Portfolio, under the heading "Representations and Warranties" in Exhibit A, included in the Prospectus/Proxy Statement included in this Registration Statement on Form N-14 for Smith Barney Muni Funds. /s/ KPMG LLP ----------------------------------- KPMG LLP New York, New York October 28, 1999