EXHIBIT 14(a)

INDEPENDENT AUDITORS' CONSENT

MuniYield Pennsylvania Fund:

We consent to the use in this Pre-Effective Amendment No. 1 to Registration
Statement No. 333-88395 on Form N-14 of our report dated December 7, 1998
appearing in the Proxy Statement and Prospectus, which is a part of such
Registration Statement, and to the reference to us under the captions
"Comparison of the Funds - Financial Highlights" and "Experts" also appearing in
such Proxy Statement and Prospectus.


Deloitte & Touche LLP
Princeton, New Jersey
November 9, 1999