<DOCUMENT>
<TYPE>EX-99.2.N.II
<SEQUENCE>4
<FILENAME>ex2nii.txt
<DESCRIPTION>CONSENT OF KPMG LLP
<TEXT>
                                                                Exhibit 2(n)(ii)

                          INDEPENDENT AUDITORS' CONSENT


The Board of Trustees
ING Prime Rate Trust:


We consent to the use of our report dated April 19, 2002 incorporated herein by
reference and to the references to our firm under the headings "Auditors" and
"Financial Highlights" in the Prospectus and "Independent Auditors" in the
Statement of Additional Information.


/s/KPMG LLP



Los Angeles, California
October 14, 2002


</TEXT>
</DOCUMENT>
