CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated January 19, 2005, relating to the
financial statements and financial highlights which appear in the November 30,
2004 Annual Report to Shareholders of the Columbia Tax-Exempt Fund, which are
also incorporated by reference into the Registration Statement. We also consent
to the references to us under the headings "Financial Highlights" and
"Independent Registered Public Accounting Firm" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP


Boston, Massachusetts
September 16, 2005