EXHIBIT 14(a)


                      Consent of Independent Accountants


We hereby consent to the incorporation by reference in the Combined Proxy
Statement and Prospectus and Statement of Additional Information constituting
parts of this registration statement on Form N-14 (the "N-14 Registration
Statement") of our report dated May 16, 2001, relating to the financial
statements and financial highlights of SunAmerica Income Funds which appears in
the March 31, 2001. Annual Report to Shareholders of SunAmerica Income Funds,
which are also incorporated by reference into the N-14 Registration Statement.
We also consent to the references to us under the headings "Additional
Information - Independent Auditors" and "Experts" in such Registration
Statement.

We also consent to the references in us under the headings "Financial
Highlights" and "Additional Information - Independent Accountants and Legal
Counsel" in SunAmerica Income Funds' registration statement on Form N-1A, dated
July 18, 2001, which is incorporated by reference into this N-14 Registration
Statement.



/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
1177 Avenue of the Americas
New York, New York
September 28, 2001





                      Consent of Independent Accountants



We hereby consent to the incorporation by reference in the Combined Proxy
Statement and Prospectus and Statement of Additional Information constituting
parts of this registration statement on Form N-14 (the "N-14 Registration
Statement") of our report dated December 27, 2000, relating to the financial
statements and financial highlights of Growth & Income, Large Cap Growth
(formerly Growth Equity), Mid Cap Growth (formerly Small/Mid Cap), Science &
Technology, Small Cap Growth (formerly Emerging Growth), Global Equity,
International Equity, International Small Cap, Balanced, Core Bond (formerly
Investment Quality Bond), Municipal Bond (formerly National Municipal Bond),
Strategic Income, U.S. Government Securities, Money Market, Mid Cap Value,
Stock Index, High Yield Bond, Municipal Money Market, Aggressive Growth
LifeStyle (formerly Growth LifeStyle), Moderate Growth LifeStyle and
Conservative Growth LifeStyle Funds (portfolios of North American Funds)
appearing in the October 31, 2000 Annual Report to Shareholders of North
American Funds, which are also incorporated by reference into the N-14
Registration Statement. We also consent to the references to us under the
headings "Independent Auditors" and "Experts" in such Registration Statement.

We also consent to the references to us under the heading "Financial Highlights"
in the Prospectus of the North American Funds dated March 1, 2001 and under the
heading "Independent Accountants" in the Statement of Additional Information of
the North American Funds dated March 1, 2001 which are incorporated by reference
into the Registration Statement.

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Boston, Massachusetts
September 28, 2001