HOLLYER BRADY SMITH & HINES LLP
                   551 Fifth Avenue
                  New York, NY 10176

                  Tel: (212) 818-1110
                  FAX: (212) 818-0494


                       August 29, 2001


To the Trustees of Tax-Free Fund For Utah

     We consent to the incorporation by reference into post-
effective amendment No. 13 under the 1933 Act and No. 12 under
the 1940 Act of our opinion dated October 29, 1997.


                         Hollyer Brady Smith & Hines LLP


                         /s/ W.L.D. Barrett


                            W.L.D. Barrett