<DOCUMENT>
<TYPE>EX-99.(14)
<SEQUENCE>18
<FILENAME>c94416a1exv99wx14y.txt
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED 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. 333-124823 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
New York Quality Municipal Trust, Van Kampen New York Value Municipal Income
Trust, and Van Kampen Trust for Investment Grade New York Municipals, 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
June 28, 2005


</TEXT>
</DOCUMENT>
