Consent of Registered Independent Public Accounting Firm

EX-99.(J)(2) 11 dex99j2.htm CONSENT OF REGISTERED INDEPENDENT PUBLIC ACCOUNTING FIRM Consent of Registered Independent Public Accounting Firm

Exhibit (j)(2)

Consent of Independent Registered Public Accounting Firm

The Board of Trustees

ING Mutual Funds

We consent to the use of our report dated December 22, 2006, incorporated herein by reference, and to the references to our firm under the headings “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” in the Statement of Additional Information.

/s/ KPMG LLP

Boston, Massachusetts

November 9, 2007