CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS



The Shareholders and Board of Trustees
Lepercq-Istel Trust:

We consent to incorporation by reference in the Registration Statement (No.
33-8746) on Form N-14 of the Tocqueville Trust of our report dated February 8,
2002, relating to the statement of assets and liablilities of the Lepercq-Istel
Fund, including the schedule of investments as of December 31, 2001, and the
related statement of operations for the year then ended, the statements of
changes in net assets for each of the two years in the period then ended, and
the financial highlights for each of the periods presented which report appears
in the December 31, 2001 annual report on Form N-SAR of the Lepercq-Istel Trust.

                                                  /s/ KPMG LLP

Chicago, Illinois
March 18, 2002