<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-11-29</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>15:15:00</finalEffectivenessDispTime>
        <form>N-14</form>
        <filer>
            <cik>0001359057</cik>
            <entityName>Roxbury Funds</entityName>
            <fileNumber>333-135573</fileNumber>
            <seriesClassContractData>
                <merger>
                    <acquiringCik>0001359057</acquiringCik>
                    <acquiringEntityName>Roxbury Funds</acquiringEntityName>
                    <acquiringSeriesId>S000012810</acquiringSeriesId>
                    <acquiringSeriesName>Roxbury Mid-Cap Fund - Investor Shares</acquiringSeriesName>
                    <acquiringClassContractId>C000034639</acquiringClassContractId>
                    <acquiringClassContractName>Roxbury Mid-Cap Fund - Investor Shares</acquiringClassContractName>
                    <targetCik>0000927413</targetCik>
                    <targetEntityName>WT MUTUAL FUND</targetEntityName>
                    <targetSeriesId>S000001306</targetSeriesId>
                    <targetSeriesName>ROXBURY MID-CAP FUND</targetSeriesName>
                    <targetClassContractId>C000003517</targetClassContractId>
                    <targetClassContractName>INSTITUTIONAL</targetClassContractName>
                </merger>
                <merger>
                    <acquiringCik>0001359057</acquiringCik>
                    <acquiringEntityName>Roxbury Funds</acquiringEntityName>
                    <acquiringSeriesId>S000012810</acquiringSeriesId>
                    <acquiringSeriesName>Roxbury Mid-Cap Fund - Investor Shares</acquiringSeriesName>
                    <acquiringClassContractId>C000034639</acquiringClassContractId>
                    <acquiringClassContractName>Roxbury Mid-Cap Fund - Investor Shares</acquiringClassContractName>
                    <targetCik>0000927413</targetCik>
                    <targetEntityName>WT MUTUAL FUND</targetEntityName>
                    <targetSeriesId>S000001306</targetSeriesId>
                    <targetSeriesName>ROXBURY MID-CAP FUND</targetSeriesName>
                    <targetClassContractId>C000003518</targetClassContractId>
                    <targetClassContractName>INVESTOR</targetClassContractName>
                </merger>
                <merger>
                    <acquiringCik>0001359057</acquiringCik>
                    <acquiringEntityName>Roxbury Funds</acquiringEntityName>
                    <acquiringSeriesId>S000012810</acquiringSeriesId>
                    <acquiringSeriesName>Roxbury Mid-Cap Fund - Investor Shares</acquiringSeriesName>
                    <acquiringClassContractId>C000034639</acquiringClassContractId>
                    <acquiringClassContractName>Roxbury Mid-Cap Fund - Investor Shares</acquiringClassContractName>
                    <targetCik>0000927413</targetCik>
                    <targetEntityName>WT MUTUAL FUND</targetEntityName>
                    <targetSeriesId>S000001307</targetSeriesId>
                    <targetSeriesName>ROXBURY SMALL CAP GROWTH FUND</targetSeriesName>
                    <targetClassContractId>C000003519</targetClassContractId>
                    <targetClassContractName>INSTITUTIONAL</targetClassContractName>
                </merger>
                <merger>
                    <acquiringCik>0001359057</acquiringCik>
                    <acquiringEntityName>Roxbury Funds</acquiringEntityName>
                    <acquiringSeriesId>S000012810</acquiringSeriesId>
                    <acquiringSeriesName>Roxbury Mid-Cap Fund - Investor Shares</acquiringSeriesName>
                    <acquiringClassContractId>C000034639</acquiringClassContractId>
                    <acquiringClassContractName>Roxbury Mid-Cap Fund - Investor Shares</acquiringClassContractName>
                    <targetCik>0000927413</targetCik>
                    <targetEntityName>WT MUTUAL FUND</targetEntityName>
                    <targetSeriesId>S000001307</targetSeriesId>
                    <targetSeriesName>ROXBURY SMALL CAP GROWTH FUND</targetSeriesName>
                    <targetClassContractId>C000003520</targetClassContractId>
                    <targetClassContractName>INVESTOR</targetClassContractName>
                </merger>
            </seriesClassContractData>
        </filer>
    </effectiveData>
</edgarSubmission>
