<DOCUMENT>
<TYPE>EX-99.(14)
<SEQUENCE>19
<FILENAME>c93085a1exv99wx14y.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. 333-123443 on Form N-14 under the Securities Act of 1933, of our
reports dated February 11, 2005, appearing in the Annual Reports of Van Kampen
High Income Trust and Van Kampen High Income Trust II, for the year ended
December 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
May 3, 2005

</TEXT>
</DOCUMENT>
