March 29, 1999 First Investors Management Company, Inc. 95 Wall Street New York, New York 10005-4297 Re: FIRST INVESTORS MULTI-STATE INSURED TAX FREE FUND Gentlemen: We hereby consent to the use of our name and the reference to our firm in...

                            XXXXXX XXXX & XXXXXX LLP
       A LIMITED LIABILITY PARTNERSHIP INCLUDING PROFESSIONAL ASSOCIATIONS
                               TWO STAMFORD PLAZA
                              000 XXXXXXX XXXXXXXXX
                             XXXXXXXX, XX. 0000-3229
                                      -----
                                 (000) 000-0000
                                                                    FACSIMILE
                                                                  (000) 000-0000


                                 March 29, 1999


First Investors Management Company, Inc.
00 Xxxx Xxxxxx
Xxx Xxxx, Xxx Xxxx   00000-0000

      Re:   FIRST INVESTORS MULTI-STATE INSURED TAX FREE FUND

Gentlemen:

            We hereby consent to the use of our name and the reference to our
firm in Post-Effective Amendment No. 24 to the Registration Statement on Form
N-1A of First Investors Multi-State Insured Tax Free Fund and the related
Prospectus and Statement of Additional Information.


                                   Very truly yours,

                                   XXXXXX XXXX & XXXXXX LLP


                              By:  /s/ Xxxxxxx X. Xxxxxxx
                                   ------------------------
                                   Xxxxxxx X. Xxxxxxx
                                   Member of the Firm