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 December 9, 2005, relating to the
financial statements and financial highlights which appear in the October 31,
2005 Annual Report to Shareholders of Janus Orion Fund and Janus Olympus Fund,
which are also incorporated by reference into the Registration Statement. We
also consent to the references to us under the heading "Independent Registered
Public Accounting Firm" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Denver, Colorado
August 7, 2006