April 7, 1997 First Investors Management Company, Inc. 95 Wall Street New York, New York 10005 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...

                                   XXXXX XXXX
                                  A Partnership
                       Including Professional Corporations
                                   Suite 0000
                             000 Xxxxxxxxxxx Xxxxxx
                           Xxxxxx, Xxxxxxxx 00000-0000




                                               April 7, 1997



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

                  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. 20 to the Registration Statement on Form N-1A of
First Investors Multi-State Insured Tax Free Fund and the related Prospectus.

                                               Very truly yours,

                                               /s/Xxxxx Xxxx