CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form N-1A of our  report  dated  April 7,  2000,  relating  to the
financial  statements and financial highlights which appears in the February 29,
2000 Annual Report to Shareholders  of The American Trust  Allegiance Fund which
is also  incorporated  by reference  into the  Registration  Statement.  We also
consent  to the  references  to us under the  headings  "Financial  Highlights",
"Financial  Statements",  and  "Counsel  and  Independent  Accountants"  in such
Registration Statement.


/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

New York, New York
June 22, 2000