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                                                                   EXHIBIT 14(B)
 
                        CONSENT OF INDEPENDENT AUDITORS
 
The Board of Trustees and Shareholders of
  The Van Kampen American Capital Municipal Income Fund:
 
We consent to the use of our report included in the Statement of Additional
Information which is incorporated by reference into the Prospectus/Proxy
Statement and to the reference to our Firm under the "Custodian and Independent
Auditors" in the Statement of Additional Information.
 
Chicago, Illinois
   
August 14, 1996