CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-14 of our report dated December 29, 2006, relating to the
financial statements and financial highlights which appears in the October 31,
2006 Annual Reports to Shareholders of AIM Opportunities I Fund (one of the
funds constituting AIM Special Opportunities Funds) and of our report dated
February 17, 2006, relating to the financial statements and financial highlights
which appears in the December 31, 2005 Annual Report to Shareholders of AIM
Small Cap Equity Fund (one of the funds constituting AIM Funds Group), which is
also incorporated by reference and appears in such Registration Statement. We
also consent to the references to us under the headings "Accountants" and
"Financial Information" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP

Houston, Texas
January 25, 2007


           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-14 of our reports dated December 29, 2006, relating to the
financial statements and financial highlights which appear in the October 31,
2006 Annual Report to Shareholders of AIM Opportunities II Fund and AIM
Opportunities III Fund (two of the funds constituting AIM Special Opportunities
Funds) and of our report dated February 17, 2006, relating to the financial
statements and financial highlights which appear in the December 31, 2005 Annual
Report to Shareholders of AIM Select Equity Fund (one of the funds constituting
AIM Funds Group), which is also incorporated by reference and appears in such
Registration Statement. We also consent to the reference to us under the
headings "Accountants" and "Financial Highlights" in such Registration
Statement.



/s/ PricewaterhouseCoopers LLP

Houston, Texas
January 25, 2007