Exhibit 14


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We consent to the references to our firm in the  Registration  Statement on Form
N-14 of  Professionally  Managed  Portfolios  and to the use of our report dated
October 4, 2000 on the  financial  statements  and  financial  highlights of the
Trent Equity Fund, a series of shares of the Professionally  Managed Portfolios.
Such  financial  statements and financial  highlights  appear in the 2000 Annual
Report to  Shareholders,  which is incorporated by reference in the Registration
Statement.

                                 /s/ Tait, Weller & Baker

                                 TAIT, WELLER & BAKER

Philadelphia, Pennsylvania
September 28, 2001