CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby  consent to the  incorporation  by  reference  in the  Prospectus  and
Statement of Additional  Information  constituting parts of this  Post-Effective
Amendment No. 19 to the  registration  statement on Form N-1A (the  Registration
Statement)  of our  report  dated  January 7, 2002,  relating  to the  financial
statements and financial  highlights  appearing in the November 30, 2001, Annual
Report to Shareholders of Vanguard New Jersey Tax-Exempt  Funds,  which are also
incorporated by reference into the  Registration  Statement.  We also consent to
the references to us under the heading "Financial  Highlights" in the Prospectus
and    under    the    headings    "Financial     Statements"    and    "Service
Providers--Independent Accountants" in the Statement of Additional Information.




PricewaterhouseCoopers LLP
Philadelphia, PA

March 15, 2002