<DOCUMENT>
<TYPE>EX-99.2(N)(II)
<SEQUENCE>6
<FILENAME>a2113664zex-99_2nii.txt
<DESCRIPTION>EXHIBIT 99.2(N)(II)
<TEXT>
<Page>

                                                                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 11, 2003 incorporated herein by
reference and to the references to our firm under the headings "More
Information" and "Financial Highlights" in the Prospectuses and "Independent
Auditors" in the Statement of Additional Information.

/s/KPMG LLP


Los Angeles, California
June 25, 2003

</TEXT>
</DOCUMENT>
