Exhibit 14

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Trustees of ING Funds Trust:

We consent to the use of our reports dated May 21, 2004 on the financial
statements of the ING High Yield Opportunity Fund and the ING High Yield Bond
Fund incorporated herein by reference and to the reference to our firm under
the heading "Financial Highlights" in the Proxy Statement/Prospectus.

                                  /s/ KPMG LLP

Boston, Massachusetts
July 1, 2004