Consent of Independent Registered Public Accounting Firm


To the Shareholders and Board of Trustees of
First Eagle Funds:

We consent to the incorporation by reference, in this registration statement, to
our report dated December 22, 2004, on the statements of assets and liabilities,
including the schedules of investments, for the First Eagle Global Fund, First
Eagle Overseas Fund, First Eagle U.S. Value Fund, First Eagle Gold Fund and
First Eagle Fund of America ("the Funds") as of October 31, 2004, and the
related statements of operations for the year then ended, the statements of
changes in net assets for each of the years in the two-year period then ended,
and the financial highlights for the periods indicated in the Annual Report.
These financial statements and financial highlights and our report thereon are
included in the Annual Report of the Funds as filed on Form N-CSR.

We also consent to the references to our firm under the headings "Financial
Highlights" in the Prospectus and "Independent Registered Public Accounting
Firm" and "Financial Statements" in the Statement of Additional Information.


KPMG LLP


New York, New York
February 22, 2005