CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the references to our firm in the Registration Statement
on Form N-14 of Mutuals.com and to the use
of our report dated April 22, 2005 on the financial statements and financial
highlights of Generation Wave Aggressive Growth Fund, Generation Wave
Alternative Growth Fund, and Generation Wave Growth Fund, each a series of
shares of Mutuals.com. Such financial statements and financial highlights appear
in the 2005 Annual Report to Shareholders which is incorporated by reference
into the Statement of Additional Information.
Philadelphia,
Pennsylvania
