EXHIBIT(j)(1)


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated May 25, 2001, relating to the
financial statements and financial highlights, which appears in the March 31,
2001 Annual Report to Shareholders of Pilgrim GNMA Income Fund, Inc. (to be
known as ING GNMA Income Fund, Inc.), which is also incorporated by reference
into the Registration Statement.  We also consent to the references to us under
the headings "Financial Highlights" and  "Independent Accountants" in such
Registration Statement.




/S/PricewaterhouseCoopers LLP

Denver, Colorado
February 25, 2002