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 Common Stock Trust and Prospectus for Investor Class Shares of the
Pioneer Value Fund ("Combined Proxy Statement and Prospectus"), and to the
incorporation by reference of our report dated November 7, 2003, with respect to
the financial statements and financial highlights of Pioneer Value Fund,
included in the Annual Report to the Shareowners for the year ended September
30, 2003, in the Combined Proxy Statement and Prospectus included in this
Registration Statement on Form N-14 of the Pioneer Value Fund. 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 Statement and Prospectus.

We also consent to the references to our firm under the captions "Independent
Auditors" and "Financial Statements" in the Pioneer Value Fund Class A, Class B,
Class C, Class R and Class Y Shares Statement of Additional Information, and to
the incorporation by reference of our report, dated November 7, 2003, on the
financial statements and financial highlights of Pioneer Value Fund included in
the Annual Report to the Shareowners for the year ended September 30, 2003, in
Post-Effective Amendment No. 60 to the Registration Statement (Form N-1A, File
Nos. 2-32773; 811-07611), as filed with the Securities and Exchange Commission
on June 4, 2004 (Accession No. 0001016964-04-000240), which is incorporated by
reference into the Combined Proxy Statement and Prospectus included in this
Registration Statement on Form N-14 of the Pioneer Value Fund.

                              /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 Common Stock Trust and
Prospectus for Investor Class Shares of Pioneer Value Fund, and to the
incorporation by reference of our report dated January 30, 2004, with respect to
the financial statements and financial highlights of Safeco Large-Cap Value Fund
included in the Safeco Common Stock 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 Value Fund. 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 Common Stock 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 Large-Cap Value Fund included in the Safeco Common Stock Trust Annual
Report for the year ended December 31, 2003, in Post-Effective Amendment No. 33
to the Registration Statement (Form N-1A, File Nos. 33-36700/811-6167), as filed
with the Securities and Exchange Commission on April 29, 2004 (Accession No.
0001193125-04-072454), which is incorporated by reference into the Combined
Proxy Statement and Prospectus included in this Registration Statement on Form
N-14 of the Pioneer Value Fund.

                              /s/ ERNST & YOUNG LLP

Seattle, Washington
October 20, 2004