Exhibit 14

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this combined
Prospectus/Proxy Statement and Statement of Additional Information constituting
parts of this Registration Statement on Form N-14 (the "Registration Statement")
of our report dated February 17, 2005 relating to the financial statements and
financial highlights appearing in the December 31, 2004 Annual Report to
Shareholders of Liberty Growth & Income Fund, Variable Series, and our report
dated February 18, 2005, relating to the financial statements and financial
highlights appearing in the December 31, 2004 Annual Report to Shareholders of
the Nations Value Portfolio, which are also incorporated by reference into the
Registration Statement. We also consent to the references to us under the
headings of "Financial Highlights" in the Prospectuses and "Independent
Registered Public Accounting Firm" in the Statements of Additional Information
of Liberty Growth & Income Fund, Variable Series dated May 1, 2005 and Nations
Value Portfolio dated May 1, 2005, which have also been incorporated by
reference into the Registration Statement.

/s/ Pricewaterhouse Coopers LLP

Boston, Massachusetts
December 20, 2005