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                                                                   EXHIBIT 14(a)

                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the use and incorporation by reference in this Registration
Statement on Form N-14 of our report dated December 18, 2000, relating to the
financial statements and financial highlights which appear in the October 31,
2000 Annual Reports to Shareholders of AIM Developing Markets Fund and AIM Latin
American Growth Fund, which are also incorporated by reference and included in
the Registration Statement. We also consent to the references to us under the
headings "Financial Highlights", "Experts" and "Independent Accountants" in this
Registration Statement.




/s/ PricewaterhouseCoopers LLP


Boston, Massachusetts
May 9, 2001