CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm under the captions "Financial
Highlights" and "Experts - Pioneer Funds", in the Combined Proxy Statement of
Safeco Taxable Bond Trust, Safeco Tax-Exempt Bond Trust, Safeco Managed Bond
Trust and Safeco Money Market Trust, and Prospectus for Investor Class Shares of
Pioneer America Income Trust ("Combined Proxy Statements and Prospectus"), and
to the incorporation by reference of our report dated February 17, 2004, with
respect to the financial statements and financial highlights of Pioneer America
Income Trust, included in the Annual Report to the Shareowners for the year
ended December 31, 2003, in the Combined Proxy Statements and Prospectus
included in this Registration Statement on Form N-14 of Pioneer America Income
Trust. We further consent to the reference to us under the heading
"Representations and Warranties" (paragraph 4.2(g)) in the Agreement and Plan of
Reorganization included as Exhibit A to the Combined Proxy Statements and
Prospectus.

We also consent to the references to our firm under the captions "Independent
Auditors" and "Financial Statements" in Pioneer America Income Trust Class A,
Class B, Class C and Class R Shares Statement of Additional Information, and to
the incorporation by reference of our report, dated February 17, 2004, on the
financial statements and financial highlights of Pioneer America Income Trust
included in the Annual Report to the Shareowners for the year ended December 31,
2003, in Post-Effective Amendment No. 22 to the Registration Statement (Form
N-1A, File Nos. 33-20795; 811-05516), as filed with the Securities and Exchange
Commission on April 29, 2004 (Accession No. 0001016964-04-000116), which is
incorporated by reference into the Combined Proxy Statements and Prospectus
included in this Registration Statement on Form N-14 of Pioneer America Income
Trust.

                                                   /s/ ERNST & YOUNG LLP

Boston, Massachusetts
October 19, 2004



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts - Safeco
Funds," in the Combined Proxy Statement (of Safeco Taxable Bond Trust, Safeco
Tax-Exempt Bond Trust, Safeco Managed Bond Trust and Safeco Money Market Trust)
and Prospectus for Investor Class Shares of Pioneer America Income Trust, and to
the incorporation by reference of our report dated January 30, 2004, with
respect to the financial statements and financial highlights of Safeco
Intermediate-Term U.S. Government Fund included in the Safeco Taxable Bond Trust
Annual Report for the year ended December 31, 2003, in the Combined Proxy
Statement and Prospectus included in this Registration Statement on Form N-14 of
the Pioneer America Income Trust. We further consent to the reference to us
under the heading "Representations and Warranties" (paragraph 4.1(f)) in the
Agreement and Plan of Reorganization included as Exhibit A to the Combined Proxy
Statement and Prospectus.

We also consent to the references to our firm under the captions "Independent
Auditors" and "Financial Statements" in the Safeco Taxable Bond Trust Statement
of Additional Information, and to the incorporation by reference of our report,
dated January 30, 2004, on the financial statements and financial highlights of
Safeco Intermediate-Term U.S. Government Fund included in the Safeco Taxable
Bond Trust Annual Report for the year ended December 31, 2003, in Post-Effective
Amendment No. 31 to the Registration Statement (Form N-1A, File Nos.
33-22132/811-5574), as filed with the Securities and Exchange Commission on
April 29, 2004 (Accession No. 0001193125-04-072468), which is incorporated by
reference into the Combined Proxy Statement and Prospectus of the Pioneer
America Income Trust.

                                             /s/ ERNST & YOUNG LLP

Seattle, Washington
October 20, 2004