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
October 28, 2001