Exhibit (j)(2)

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors/Trustees
ING Equity Trust and ING Investment Funds, Inc.:

We consent to the use of our reports, incorporated herein by reference, dated
July 27, 2006, and to the references to our firm under the headings "Financial
Highlights" in the Prospectuses and "Independent Registered Public Accounting
Firm" in the Statement of Additional Information.


                                        /s/ KPMG LLP

Boston, Massachusetts
September 20, 2006