<DOCUMENT>
<TYPE>EX-99.(14)
<SEQUENCE>21
<FILENAME>c95826a1exv99wx14y.txt
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
<PAGE>
                                                                    EXHIBIT (14)


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the use in this Pre-Effective Amendment No. 1 to Registration
Statement No. 333-126305 on Form N-14 under the Securities Act of 1933, of our
reports dated December 10, 2004, appearing in the Annual Reports of Van Kampen
Advantage Municipal Income Trust and Van Kampen Municipal Opportunity Trust for
the year ended October 31, 2004, included in the Statement of Additional
Information which is part of such Registration Statement, and to the references
to us under the headings "Independent Registered Public Accounting Firm" and
"Form of Agreement and Plan of Reorganization" included in the Statement of
Additional Information.



/S/ DELOITTE & TOUCHE LLP

Chicago, Illinois
August 5, 2005


</TEXT>
</DOCUMENT>
