Exhibit 14.1


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  incorporation by reference in the  Registration  Statement on
Form N-14 of the Golden Oak Michigan Tax Free Bond Portfolio/Federated  Michigan
Intermediate   Municipal  Trust  of  our  report  for  the  Federated   Michigan
Intermediate  Municipal Trust, dated October 16, 2003, for the year ended August
31, 2003 in the Combined Proxy Statement and Prospectus,  which constitutes part
of this Registration Statement.



/s/ Deloitte & Touche LLP
Deloitte & Touche LLP

Boston, Massachusetts
July 19, 2004