April 28, 2006

Columbia Dividend Income Fund
c/o Columbia Funds Series Trust I
One Financial Center
Boston, Massachusetts 02111-2621

Ladies and Gentlemen:

We consent to the filing of the form of legal opinion our firm expects to
deliver in connection with the proposed combination of Columbia Dividend Income
Fund, a series of Columbia Funds Series Trust I (the "Trust"), with Columbia
Utilities Fund, a series of the Trust, with and as part of the registration
statement of the Trust on Form N-14.

                                                  Very truly yours,

                                                  /s/ Ropes & Gray LLP

                                                  Ropes & Gray LLP