INDEPENDENT AUDITORS' CONSENT

The Boards of Trustees
ING Equity Trust:
ING Mayflower Trust:

We consent to the use of our reports dated July 11, 2003 as relates to the ING
Growth and Value Fund and the ING Mid Cap Opportunities Fund (each a series
within ING Equity Trust) and the ING Growth Opportunities Fund (a series of ING
Mayflower Trust) incorporated herein by reference and to the reference to our
firm under the heading "Financial Highlights" in the Prospectus.



Los Angeles, California
December 19, 2003