<DOCUMENT>
<TYPE>EX-99.B(N)(I)
<SEQUENCE>3
<FILENAME>a2171608zex-99_bni.txt
<DESCRIPTION>EX-99.B(N)(I)
<TEXT>
<Page>

[DECHERT LLP LETTERHEAD]


June 30, 2006

ING Prime Rate Trust
7337 East Doubletree Ranch Road
Scottsdale, Arizona  85258-2034

Re:  ING Prime Rate Trust
     SEC File Nos. 333-61831, 811-05410

Dear Ladies and Gentleman:

We hereby consent to all references to our firm in Post-Effective Amendment
No. 16 to the Registration Statement of ING Prime Rate Trust.  In giving such
consent, however, we do not admit that we are within the category of persons
whose consent is required by Section 7 of the Securities Act of 1933, as
amended, and the rules and regulations thereunder.

Very truly yours,



/s/ Dechert LLP
</TEXT>
</DOCUMENT>
