EXHIBIT 14


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-14 of our report dated December 15, 2000 relating to the
financial statements and financial highlights which appears in the October 31,
2000 Annual Report to Shareholders of the IDEX Mutual Funds, which is also
incorporated by reference into the Registration Statement.



PRICEWATERHOUSECOOPERS LLP

Tampa, Florida

December 26, 2001