CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 19 to the registration statement on Form N-1A (the "Registration
Statement") of our reports dated February 14, 2000 and February 16, 2000,
relating to the financial statements and financial highlights which appear in
the December 31, 1999 Annual Report to Shareholders of SteinRoe Variable
Investment Trust (Stein Roe Balanced Fund, Variable Series; Stein Roe Growth
Stock Fund, Variable Series; Stein Roe Money Market Fund, Variable Series; Stein
Roe Mortgage Securities Fund, Variable Series and Stein Roe Small Company Growth
Fund, Variable Series), which are also incorporated by reference into the
Registration Statement. We also consent to the references to us under the
headings "Financial Highlights" and "Independent Accountants and Financial
Statements" in such Registration Statement.
/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Boston, Massachusetts
June 1, 2000