Exhibit 14

            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 September 18, 2008 relating to the
financial statements and financial highlights which appear in the July 31, 2008
Annual report to Shareholders of the Janus Adviser Series and our report dated
December 19, 2008, relating to the financial statements and financial highlights
which appear in the October 31, 2008 Annual Report to the Shareholders of Janus
Investment Fund, which are both incorporated by reference into the Registration
Statement. We also consent to the reference to us under the heading "Independent
Registered Public Accounting Firm" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Denver, Colorado
May 6, 2009