EXHIBIT 14


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-14 of our report dated February 7, 2002, relating to the
financial statements and financial highlights which appears in the Annual Report
to Shareholders of Janus Aspen Strategic Value Fund (one of the portfolios
constituting the Janus Aspen Series), which is also incorporated by reference
into the Registration Statement.


PricewaterhouseCoopers LLP

Denver, Colorado
March 14, 2003