Exhibit 10 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form N1-A, of the Janus Smart Portfolios (Janus Smart Portfolio -- Growth, Janus Smart Portfolio -- Moderate and Janus Smart Portfolio -- Conservative), to us under the heading "Independent Registered Public Accounting Firm". /s/PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP Denver, Colorado February 27, 2006