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                                                                 EXHIBIT 14(b)


                CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Proxy Statement and
Prospectus (the Proxy/Prospectus) and the Statement of Additional Information
constituting part of this Registration Statement on Form N-14 (the Registration
Statement) of our reports dated December 17, 1996 and June 18, 1997, relating to
the financial statements and financial highlights appearing in the October 31,
1996 and April 30, 1997 Annual and Semi-Annual Reports, respectively, to
Shareholders of Latin America Dollar Income Fund, Inc.

We further consent to the reference to us under the heading "Financial
Highlights" in the Proxy/Prospectus.


/s/ Price Waterhouse LLP

Price Waterhouse LLP
Boston, Massachusetts
September 9, 1997