Exhibit (14) CONSENT OF ERNST & YOUNG LLP, REGISTERED INDEPENDENT PUBLIC ACCOUNTING FIRM We consent to the references to our firm under the caption "Experts" in the Combined Proxy Statement/Prospectus of The Roxbury Funds and to the incorporation by reference in this Registration Statement (Form N-14) (Pre-Effective Amendment No. 2 to File No. 333-135573) of The Roxbury Funds of our report on the Roxbury Mid-Cap Fund and Roxbury Small-Cap Growth Fund of WT Mutual Fund dated August 11, 2006, included in the 2006 Annual Report to shareholders. /s/ ERNST & YOUNG LLP _____________________ ERNST & YOUNG LLP Philadelphia, Pennsylvania October 19, 2006