Exhibit (14)

                             Consent of Accountants






CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in the Prospectus/Proxy
Statement and Statement of Additional Information constituting part of this
Registration Statement on Form N-14 (the "Registration Statement") of our report
dated February 13, 2004, relating to the financial statements and financial
highlights of The Phoenix Edge Series Fund appearing in the December 31, 2003
Annual Report to Shareholders, which constitutes part of this Registration
Statement. We also consent to the references to us under the headings
"Management and Other Service Providers" and "Financial Highlights" in such
Registration Statement and the reference to us in the Form of Agreement and Plan
of Reorganization under "Representations and Warranties" included in such
Registration Statement. We further consent to the references to us under the
headings "Financial Highlights" and "Independent Accountants and Reports to
Shareholders" in the Prospectus and Statement of Additional Information of The
Phoenix Edge Series Fund dated May 1, 2004.





PricewaterhouseCoopers LLP
Boston, Massachusetts
June 21, 2004