CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the reference to our firm under the caption "Experts - AmSouth
Funds", in the Combined Proxy Statement of AmSouth Funds and Prospectus for
Pioneer Value Fund ("Combined Proxy Statements and Prospectus"), and to the
incorporation by reference of our report dated September 29, 2004, with respect
to the financial statements and financial highlights of the AmSouth Value Fund,
included in the AmSouth Funds Annual Report for the year ended July 31, 2004, in
the Combined Proxy Statements and Prospectus included in this Registration
Statement on Form N-14 of the Pioneer Value Fund. We further consent to the
references 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 Statements and Prospectus.

We also consent to the references to our firm under the captions "Independent
Registered Public Accounting Firm" and "Financial Statements" in the AmSouth
Funds Statement of Additional Information, and to the incorporation by reference
of our report, dated September 29, 2004, on the financial statements and
financial highlights of AmSouth Value Fund included in the AmSouth Funds Annual
Report for the year ended July 31, 2004, in Post-Effective Amendment No. 43 to
the Registration Statement (Form N-1A, 1933 Nos. 33-21660) of the AmSouth Funds,
as filed with the Securities and Exchange Commission on December 1, 2004
(Accession No. 0000898432-04-000999), which is incorporated by reference into
the Combined Proxy Statements and Prospectus included in this Registration
Statement on Form N-14 of the Pioneer Value Fund.

                                                           /s/ ERNST & YOUNG LLP

Columbus, Ohio
June 29, 2005


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
AmSouth Funds and Prospectus for Pioneer Value Fund ("Combined Proxy Statements
and Prospectus"), and to the incorporation by reference of our report dated
November 10, 2004, 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, 2004, in the Combined Proxy
Statements 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 Statements
and Prospectus.

We also consent to the references to our firm under the captions "Independent
Registered Public Accounting Firm" and "Financial Statements" in the Pioneer
Value Fund Statement of Additional Information, and to the incorporation by
reference of our report, dated November 10, 2004, 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, 2004, in Post-Effective
Amendment No. 64 to the Registration Statement (Form N-1A, 1933 No. 002-32773),
as filed with the Securities and Exchange Commission on January 28, 2005
(Accession No. 0001016964-05-000034), which is incorporated by reference into
the Combined Proxy Statements and Prospectus included in this Registration
Statement on Form N-14 of the Pioneer Value Fund.


                                                           /s/ ERNST & YOUNG LLP

Boston, Massachusetts
June 29, 2005