KEMPER VARIABLE SERIES /MA/, N-14AE, EX-99.14, 2000-12-14

KEMPER VARIABLE SERIES /MA/
N-14AE, EX-99.14, 2000-12-14

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                                                                      EXHIBIT 14

                        CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Exhibit C Financial
Highlights Table for Kemper Total Return Portfolio" and to the incorporation by
reference of our report with respect to Kemper Variable Series - Kemper Horizon
20+ Portfolio, Kemper Horizon 10+ Portfolio, Kemper Horizon 5+ Portfolio and
Kemper Total Return Portfolio dated February 15, 2000 in the Registration
Statement (Form N-14) and related Proxy Statement/Prospectus of Kemper Variable
Series filed with the Securities and Exchange Commission under the Securities
Act of 1933.

                                        ERNST & YOUNG LLP

Chicago, Illinois
December 14, 2000