EXHIBIT 14(A)
 
                         INDEPENDENT AUDITOR'S CONSENT
 
MUNIASSETS FUND, INC.:
 
    We consent to the use in this Registration Statement on Form N-14 of our
report dated July 13, 1994 appearing in the Proxy Statement and Prospectus,
which is a part of such Registration Statement, and to the reference to us under
the caption "Experts" also appearing in such Proxy Statement and Prospectus.

 
   
DELOITTE & TOUCHE LLP
Princeton, New Jersey
February 6, 1995