CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form  N-14 of our  report  dated  May 27,  2005,  relating  to the
financial  statements  and financial  highlights  which appears in the March 31,
2005 Annual Report to  Shareholders  of the Rydex Capital  Partners SPhinX Fund,
which are also  incorporated by reference into the  Registration  Statement.  We
also consent to the references to us under the headings "Financial  Highlights",
"Experts",  "Independent  Registered  Public  Accounting  Firm"  and  "Financial
Statements" in such Registration Statement.


PricewaterhouseCoopers LLP

Philadelphia, PA
February 23, 2006