July 30, 2007 The Santa Barbara Group of Mutual Funds, Inc. 107 South Fair Oaks Boulevard, Suite 315 Pasadena, CA 91105 RE: Santa Barbara Group of Mutual Funds, Inc. File Nos. 33-56546 and 811-07414 Gentlemen: A legal opinion that we prepared was...

                                                            
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                                  July 30, 2007


The Santa Xxxxxxx Group of Mutual Funds, Inc.
000 Xxxxx Xxxx Xxxx Xxxxxxxxx, Xxxxx 000
Xxxxxxxx, XX 00000

      RE:   Santa Xxxxxxx Group of Mutual Funds, Inc.
            File Nos. 33-56546 and 811-07414


Gentlemen:

      A legal opinion that we prepared was filed with Post-Effective Amendment
No. 14 to the Santa Xxxxxxx Group of Mutual Funds, Inc.'s Registration Statement
(the "Legal Opinion"). We hereby give you our consent to incorporate by
reference the Legal Opinion into Post-Effective Amendment No. 19 under the
Securities Act of 1933, Post-Effective Amendment No. 24 under the Investment
Company Act of 1940 (the "Amendment"), and consent to all references to us in
the Amendment.

                                               Very truly yours,

                                               /s/ Xxxxxxxx Xxxx LLP

                                               XXXXXXXX XXXX LLP