Ex. 14(b)









                             CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS




The Shareholders and Board of Trustees
Lepercq-Istel Trust:

We consent to incorporation by reference in the Pre-Effective Amendment No. 1 to
Registration  Statement (No. 333-85140) on Form N-14 of the Tocqueville Trust of
our report  dated  February  8, 2002,  relating to the  statement  of assets and
liabilities 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
May 13, 2002