STRONG VARIABLE INS FDS INC
NSAR-B, 2000-02-24
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<PAGE>      PAGE  1
000 B000000 12/31/99
000 C000000 883644
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0
000 J000000 A
001 A000000 STRONG VARIABLE INSURANCE FUNDS, INC.
001 B000000 811-6553
001 C000000 4145777366
002 A000000 P.O. BOX 2936
002 B000000 MILWAUKEE
002 C000000 WI
002 D010000 53201
002 D020000 2936
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 Y
007 B000000  4
007 C010100  1
007 C010200  2
007 C010300  3
007 C020300 STRONG DISCOVERY FUND II
007 C030300 N
007 C010400  4
007 C020400 STRONG INTERNATIONAL STOCK FUND II
007 C030400 N
007 C010500  5
007 C010600  6
007 C010700  7
007 C020700 STRONG MID CAP GROWTH II
007 C030700 N
007 C010800  8
007 C020800 STRONG SCHAFER VALUE II
007 C030800 N
007 C010900  9
007 C011000 10
008 A00AA01 STRONG CAPITAL MANAGEMENT, INC.
008 B00AA01 A
008 C00AA01 801-10724
008 D01AA01 MILWAUKEE
008 D02AA01 WI
008 D03AA01 53201
008 D04AA01 2936
011 A00AA01 STRONG INVESTMENTS, INC.
011 B00AA01 8-10724
011 C01AA01 MILWAUKEE
<PAGE>      PAGE  2
011 C02AA01 WI
011 C03AA01 53201
011 C04AA01 2936
012 A00AA01 STRONG CAPITAL MANAGEMENT, INC.
012 B00AA01 84-1599
012 C01AA01 MILWAUKEE
012 C02AA01 WI
012 C03AA01 53201
012 C04AA01 2936
013 A00AA01 PRICEWATERHOUSECOOPERS, LLP
013 B01AA01 MILWAUKEE
013 B02AA01 WI
013 B03AA01 53202
014 A00AA01 STRONG INVESTMENTS, INC.
014 B00AA01 8-32608
014 A00AA02 W.H. REAVES & COMPANY, INC.
014 B00AA02 8-22142
018  00AA00 Y
019 A00AA00 Y
019 B00AA00   54
019 C00AA00 STRONGFUND
020 A000001 INSTINET CORPORATION
020 C000001    401
020 A000002 B-TRADE SERVICES LLC
020 C000002    300
020 A000003 BEAR, STEARNS & COMPANY
020 C000003    241
020 A000004 MORGAN STANLEY, DEAN WITTER & COMPANY
020 C000004    163
020 A000005 LEHMAN BROTHERS, INC.
020 C000005    154
020 A000006 BISHOP ROSEN & COMPANY, INC.
020 C000006    144
020 A000007 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.
020 C000007    122
020 A000008 INVESTMENT TECHNOLOGY GROUP, INC.
020 C000008    122
020 A000009 GOLDMAN, SACHS & COMPANY
020 C000009     95
020 A000010 SALOMON SMITH BARNEY, INC.
020 C000010     84
021  000000     2771
022 A000001 ABN-AMRO INC.
022 C000001   2030331
022 D000001       111
022 A000002 BARCLAYS CAPITAL, INC.
022 C000002   1464775
022 D000002         0
022 A000003 BROWN BROTHERS HARRIMAN & COMPANY
022 C000003    843009
022 D000003     10298
<PAGE>      PAGE  3
022 A000004 GOLDMAN, SACHS & COMPANY
022 C000004    174071
022 D000004     41341
022 A000005 ELAN INVESTMENT SERVICES, INC.
022 C000005     91862
022 D000005     86370
022 A000006 MORGAN STANLEY, DEAN WITTER & COMPANY
022 C000006     46247
022 D000006     27353
022 A000007 SALOMON SMITH BARNEY, INC.
022 C000007     35467
022 D000007     30242
022 A000008 CREDIT SUISSE FIRST BOSTON CORPORATION
022 C000008     40246
022 D000008     24693
022 A000009 DAIN BOSWORTH, INC.
022 C000009     31517
022 D000009     26907
022 A000010 ROBERTSON STEPHENS INVESTMENT MANAGEMENT
022 C000010     39928
022 D000010     17012
023 C000000    5034952
023 D000000     422303
026 A000000 N
026 B000000 Y
026 C000000 N
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026 E000000 N
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026 G010000 N
026 G020000 N
026 H000000 N
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<PAGE>      PAGE  4
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054 A00AA00 Y
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060 A00AA00 Y
060 B00AA00 Y
061  00AA00        0
077 A000000 Y
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080 A00AA00 NATIONAL UNION FIRE INSURANCE COMPANY
080 B00AA00 GREAT AMERICAN INSURANCE COMPANIES
080 C00AA00   125000
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082 A00AA00 Y
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<PAGE>      PAGE  5
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015 A000301 FIRSTAR BANK MILWAUKEE, N.A.
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<PAGE>      PAGE  6
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<PAGE>      PAGE  7
066 D000300 N
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<PAGE>      PAGE  8
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<PAGE>      PAGE  9
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015 A000401 BROWN BROTHERS HARRIMAN & CO.
015 B000401 C
015 C010401 BOSTON
015 C020401 MA
015 C030401 02109
015 E010401 X
015 A000402 BROWN BROTHERS HARRIMAN & CO.
015 B000402 C
015 C010402 BOSTON
015 C020402 MA
015 C030402 02109
015 E040402 X
024  000400 N
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<PAGE>      PAGE  10
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<PAGE>      PAGE  11
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<PAGE>      PAGE  12
070 O010400 Y
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<PAGE>      PAGE  13
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015 A000701 FIRSTAR BANK MILWAUKEE N.A.
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015 C030701 53202
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015 C020702 MA
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<PAGE>      PAGE  14
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<PAGE>      PAGE  15
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<PAGE>      PAGE  16
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<PAGE>      PAGE  17
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<PAGE>      PAGE  18
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015 A000801 FIRSTAR BANK MILWAUKEE, N.A.
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028 G010800      4902
028 G020800       424
028 G030800         0
028 G040800      1709
028 H000800         0
045  000800 Y
046  000800 N
047  000800 Y
<PAGE>      PAGE  19
048  000800  1.000
048 A010800        0
048 A020800 0.000
048 B010800        0
048 B020800 0.000
048 C010800        0
048 C020800 0.000
048 D010800        0
048 D020800 0.000
048 E010800        0
048 E020800 0.000
048 F010800        0
048 F020800 0.000
048 G010800        0
048 G020800 0.000
048 H010800        0
048 H020800 0.000
048 I010800        0
048 I020800 0.000
048 J010800        0
048 J020800 0.000
048 K010800        0
048 K020800 0.000
049  000800 N
050  000800 N
051  000800 N
052  000800 N
053 A000800 Y
053 B000800 Y
055 A000800 N
055 B000800 N
056  000800 Y
057  000800 N
062 A000800 N
062 B000800   0.0
062 C000800   0.0
062 D000800   0.0
062 E000800   0.0
062 F000800   0.0
062 G000800   0.0
062 H000800   0.0
062 I000800   0.0
062 J000800   0.0
062 K000800   0.0
062 L000800   0.0
062 M000800   0.0
062 N000800   0.0
062 O000800   0.0
062 P000800   0.0
062 Q000800   0.0
062 R000800   0.0
<PAGE>      PAGE  20
063 A000800   0
063 B000800  0.0
066 A000800 Y
066 B000800 N
066 C000800 Y
066 D000800 N
066 E000800 N
066 F000800 N
066 G000800 N
067  000800 N
068 A000800 N
068 B000800 N
069  000800 N
070 A010800 Y
070 A020800 Y
070 B010800 Y
070 B020800 N
070 C010800 Y
070 C020800 N
070 D010800 Y
070 D020800 N
070 E010800 Y
070 E020800 N
070 F010800 Y
070 F020800 N
070 G010800 Y
070 G020800 N
070 H010800 Y
070 H020800 N
070 I010800 N
070 I020800 N
070 J010800 Y
070 J020800 N
070 K010800 Y
070 K020800 N
070 L010800 Y
070 L020800 Y
070 M010800 Y
070 M020800 N
070 N010800 Y
070 N020800 N
070 O010800 Y
070 O020800 N
070 P010800 Y
070 P020800 N
070 Q010800 N
070 Q020800 N
070 R010800 Y
070 R020800 N
071 A000800     14364
071 B000800      7039
<PAGE>      PAGE  21
071 C000800      7496
071 D000800   94
072 A000800 12
072 B000800       23
072 C000800      144
072 D000800        0
072 E000800        0
072 F000800       79
072 G000800        0
072 H000800        0
072 I000800       16
072 J000800        8
072 K000800        0
072 L000800        6
072 M000800        2
072 N000800        0
072 O000800        0
072 P000800        0
072 Q000800        0
072 R000800        7
072 S000800        0
072 T000800        0
072 U000800        4
072 V000800        0
072 W000800        1
072 X000800      123
072 Y000800       29
072 Z000800       73
072AA000800     1011
072BB000800      879
072CC010800        0
072CC020800      646
072DD010800       74
072DD020800        0
072EE000800      513
073 A010800   0.0655
073 A020800   0.0000
073 B000800   0.5987
073 C000800   0.0000
074 A000800        0
074 B000800        0
074 C000800      147
074 D000800        0
074 E000800        0
074 F000800    10730
074 G000800        0
074 H000800        0
074 I000800        0
074 J000800        0
074 K000800        0
074 L000800       13
<PAGE>      PAGE  22
074 M000800        5
074 N000800    10895
074 O000800        0
074 P000800        8
074 Q000800        0
074 R010800        0
074 R020800        0
074 R030800        0
074 R040800        3
074 S000800        0
074 T000800    10884
074 U010800     1194
074 U020800        0
074 V010800     9.12
074 V020800     0.00
074 W000800   0.0000
074 X000800       11
074 Y000800        0
075 A000800        0
075 B000800     7769
076  000800     0.00
SIGNATURE   JOHN WIDMER
TITLE       TREASURER


<TABLE> <S> <C>


<ARTICLE>                  6
<CIK>             0000883644
<NAME>            "Strong Variable Insurance Funds, Inc."
<SERIES>
   <NUMBER>                3
   <NAME>                  Strong Discovery Fund II

<S>               <C>
<PERIOD-TYPE>              YEAR
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<PERIOD-START>             Jan-01-1999
<PERIOD-END>               Dec-31-1999
<INVESTMENTS-AT-COST>               114593715
<INVESTMENTS-AT-VALUE>              136613348
<RECEIVABLES>              15893704
<ASSETS-OTHER>             5364
<OTHER-ITEMS-ASSETS>                0
<TOTAL-ASSETS>             152512416
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<OTHER-ITEMS-LIABILITIES>           33670
<TOTAL-LIABILITIES>                 196734
<SENIOR-EQUITY>            0
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<NET-INVESTMENT-INCOME>             (671699)
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<RETURNS-OF-CAPITAL>                0.00
<PER-SHARE-NAV-END>                 11.38
<EXPENSE-RATIO>            1.1


</TABLE>

<TABLE> <S> <C>


<ARTICLE>                  6
<CIK>             0000883644
<NAME>            "Strong Variable Insurance Funds, Inc."
<SERIES>
   <NUMBER>                4
   <NAME>                  Strong International Stock Fund II

<S>               <C>
<PERIOD-TYPE>              YEAR
<FISCAL-YEAR-END>          Dec-31-1999
<PERIOD-START>             Jan-01-1999
<PERIOD-END>               Dec-31-1999
<INVESTMENTS-AT-COST>               84610259
<INVESTMENTS-AT-VALUE>              139000957
<RECEIVABLES>              36619
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<OVERDISTRIBUTION-GAINS>             (17,909,038)
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<DIVIDEND-INCOME>          381110
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<NET-INVESTMENT-INCOME>             (113481)
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<SHARES-REINVESTED>                 19869
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<OVERDIST-NET-GAINS-PRIOR>           (19,089,366)
<GROSS-ADVISORY-FEES>               (580864)
<INTEREST-EXPENSE>                  0
<GROSS-EXPENSE>             (754,702)
<AVERAGE-NET-ASSETS>                58222390
<PER-SHARE-NAV-BEGIN>               8.78
<PER-SHARE-NII>            (0.01)
<PER-SHARE-GAIN-APPREC>             7.64
<PER-SHARE-DIVIDEND>                (0.04)
<PER-SHARE-DISTRIBUTIONS>           0.00
<RETURNS-OF-CAPITAL>                0.00
<PER-SHARE-NAV-END>                 16.37
<EXPENSE-RATIO>            1.2


</TABLE>

<TABLE> <S> <C>


<ARTICLE>                  6
<CIK>             0000883644
<NAME>            "Strong Variable Insurance Funds, Inc."
<SERIES>
   <NUMBER>                7
   <NAME>                  Strong Mid Cap Growth Fund II

<S>               <C>
<PERIOD-TYPE>              YEAR
<FISCAL-YEAR-END>          Dec-31-1999
<PERIOD-START>             Jan-01-1999
<PERIOD-END>               Dec-31-1999
<INVESTMENTS-AT-COST>               279078729
<INVESTMENTS-AT-VALUE>              332288400
<RECEIVABLES>              9744224
<ASSETS-OTHER>             5563
<OTHER-ITEMS-ASSETS>                0
<TOTAL-ASSETS>             342038187
<PAYABLE-FOR-SECURITIES>            18122410
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<OTHER-ITEMS-LIABILITIES>           31771
<TOTAL-LIABILITIES>                 18154181
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<PAID-IN-CAPITAL-COMMON>            229870466
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<SHARES-COMMON-PRIOR>               1044272
<ACCUMULATED-NII-CURRENT>           0
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<ACCUMULATED-NET-GAINS>             40803869
<OVERDISTRIBUTION-GAINS>            0
<ACCUM-APPREC-OR-DEPREC>            53209671
<NET-ASSETS>               323884006
<DIVIDEND-INCOME>          127929
<INTEREST-INCOME>          774024
<OTHER-INCOME>             0
<EXPENSES-NET>              (1,100,352)
<NET-INVESTMENT-INCOME>             (198399)
<REALIZED-GAINS-CURRENT>            41138940
<APPREC-INCREASE-CURRENT>           50565126
<NET-CHANGE-FROM-OPS>               91505667
<EQUALIZATION>             0
<DISTRIBUTIONS-OF-INCOME>           0
<DISTRIBUTIONS-OF-GAINS>            (42,659)
<DISTRIBUTIONS-OTHER>               0
<NUMBER-OF-SHARES-SOLD>             10393156
<NUMBER-OF-SHARES-REDEEMED>                 (776,934)
<SHARES-REINVESTED>                 2453
<NET-CHANGE-IN-ASSETS>              307154234
<ACCUMULATED-NII-PRIOR>             0
<ACCUMULATED-GAINS-PRIOR>           0
<OVERDISTRIB-NII-PRIOR>             0
<OVERDIST-NET-GAINS-PRIOR>          (94,013)
<GROSS-ADVISORY-FEES>               959912
<INTEREST-EXPENSE>                  0
<GROSS-EXPENSE>             1,123,311
<AVERAGE-NET-ASSETS>                96343466
<PER-SHARE-NAV-BEGIN>               16.02
<PER-SHARE-NII>            (0.02)
<PER-SHARE-GAIN-APPREC>             14.40
<PER-SHARE-DIVIDEND>                0.00
<PER-SHARE-DISTRIBUTIONS>           (0.03)
<RETURNS-OF-CAPITAL>                0.00
<PER-SHARE-NAV-END>                 30.37
<EXPENSE-RATIO>            1.1


</TABLE>

<TABLE> <S> <C>


<ARTICLE>                  6
<CIK>             0000883644
<NAME>            "Strong Variable Insurance Funds, Inc."
<SERIES>
   <NUMBER>                8
   <NAME>                  Strong Schafer Value Fund II

<S>               <C>
<PERIOD-TYPE>              YEAR
<FISCAL-YEAR-END>          Dec-31-1999
<PERIOD-START>             Jan-01-1999
<PERIOD-END>               Dec-31-1999
<INVESTMENTS-AT-COST>               11345601
<INVESTMENTS-AT-VALUE>              10876819
<RECEIVABLES>              13127
<ASSETS-OTHER>             4568
<OTHER-ITEMS-ASSETS>                0
<TOTAL-ASSETS>             10894514
<PAYABLE-FOR-SECURITIES>            0
<SENIOR-LONG-TERM-DEBT>             0
<OTHER-ITEMS-LIABILITIES>           10251
<TOTAL-LIABILITIES>                 10251
<SENIOR-EQUITY>            0
<PAID-IN-CAPITAL-COMMON>            11571391
<SHARES-COMMON-STOCK>               1194043
<SHARES-COMMON-PRIOR>               399191
<ACCUMULATED-NII-CURRENT>           0
<OVERDISTRIBUTION-NII>              0
<ACCUMULATED-NET-GAINS>             0
<OVERDISTRIBUTION-GAINS>            (218,346)
<ACCUM-APPREC-OR-DEPREC>            (468782)
<NET-ASSETS>               10884263
<DIVIDEND-INCOME>          143959
<INTEREST-INCOME>          22908
<OTHER-INCOME>             0
<EXPENSES-NET>             94316
<NET-INVESTMENT-INCOME>             72551
<REALIZED-GAINS-CURRENT>            132156
<APPREC-INCREASE-CURRENT>           (646254)
<NET-CHANGE-FROM-OPS>               (441547)
<EQUALIZATION>             0
<DISTRIBUTIONS-OF-INCOME>           (74,365)
<DISTRIBUTIONS-OF-GAINS>            (512887)
<DISTRIBUTIONS-OTHER>               0
<NUMBER-OF-SHARES-SOLD>             953267
<NUMBER-OF-SHARES-REDEEMED>                 (222991)
<SHARES-REINVESTED>                 64576
<NET-CHANGE-IN-ASSETS>              6862280
<ACCUMULATED-NII-PRIOR>             292
<ACCUMULATED-GAINS-PRIOR>           162386
<OVERDISTRIB-NII-PRIOR>             0
<OVERDIST-NET-GAINS-PRIOR>          0
<GROSS-ADVISORY-FEES>               78583
<INTEREST-EXPENSE>                  0
<GROSS-EXPENSE>            123614
<AVERAGE-NET-ASSETS>                7882758
<PER-SHARE-NAV-BEGIN>               10.08
<PER-SHARE-NII>            0.06
<PER-SHARE-GAIN-APPREC>             (0.35)
<PER-SHARE-DIVIDEND>                (0.07)
<PER-SHARE-DISTRIBUTIONS>           (0.60)
<RETURNS-OF-CAPITAL>                0.00
<PER-SHARE-NAV-END>                 9.12
<EXPENSE-RATIO>            1.2


</TABLE>


                        REPORT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors of Strong Variable Insurance Funds, Inc.
  and the Shareholders of Strong Discovery Fund II

In planning and performing our audits of the financial  statements and financial
highlights  of Strong  Discovery  Fund II (the  "Fund")  (one of the  portfolios
constituting  Strong Variable  Insurance  Funds) for the year ended December 31,
1999, we considered  its internal  control,  including  control  activities  for
safeguarding  securities,  in order to determine our auditing procedures for the
purpose of expressing our opinion on the financial statements and to comply with
the requirements of Form N-SAR, not to provide assurance on internal control.

The  management of the Fund is  responsible  for  establishing  and  maintaining
internal control. In fulfilling this responsibility,  estimates and judgments by
management  are  required to assess the expected  benefits and related  costs of
controls.  Generally,  controls  that are  relevant  to an audit  pertain to the
entity's objective of preparing financial  statements for external purposes that
are fairly presented in conformity with accounting principles generally accepted
in the United States.  Those controls include the safeguarding of assets against
unauthorized acquisition, use or disposition.

Because of inherent  limitations in internal  control,  error or fraud may occur
and not be detected.  Also,  projection of any evaluation of internal control to
future  periods  is  subject to the risk that  controls  may  become  inadequate
because of changes in conditions or that the  effectiveness  of their design and
operation may deteriorate.

Our consideration of internal control would not necessarily disclose all matters
in  internal   control  that  might  be  material   weaknesses  under  standards
established  by the  American  Institute  of  Certified  Public  Accountants.  A
material weakness is a condition in which the design or operation of one or more
of the internal control components does not reduce to a relatively low level the
risk  that  misstatements  caused  by error or fraud in  amounts  that  would be
material in relation to the financial statements being audited may occur and not
be  detected  within a timely  period  by  employees  in the  normal  course  of
performing  their assigned  functions.  However,  we noted no matters  involving
internal  control  and  its  operation,  including  controls  over  safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
December 31, 1999.

This  report is  intended  solely  for the  information  and use of the Board of
Directors of the Fund, management and the Securities and Exchange Commission and
is not  intended  to be and  should  not be  used by  anyone  other  than  these
specified parties.

PricewaterhouseCoopers LLP

Milwaukee, Wisconsin
February 2, 2000


                                 REPORT OF INDEPENDENT ACCOUNTANTS


To the Board of Directors of Strong Variable Insurance Funds, Inc. and
  the Shareholders of Strong International Stock Fund II

In planning  and  performing  our audit of the  financial  statements  of Strong
International  Stock Fund II (the  "Fund") (one of the  portfolios  constituting
Strong Variable  Insurance Funds, Inc.) for the year ended December 31, 1999, we
considered its internal control,  including control  activities for safeguarding
securities,  in order to determine  our auditing  procedures  for the purpose of
expressing  our  opinion  on the  financial  statements  and to comply  with the
requirements of Form N-SAR, not to provide assurance on internal control.

The  management of the Fund is  responsible  for  establishing  and  maintaining
internal control. In fulfilling this responsibility,  estimates and judgments by
management  are  required to assess the expected  benefits and related  costs of
controls.  Generally,  controls  that are  relevant  to an audit  pertain to the
entity's objective of preparing financial  statements for external purposes that
are fairly presented in conformity with accounting principles generally accepted
in the United States.  Those controls include the safeguarding of assets against
unauthorized acquisition, use or disposition.

Because of inherent  limitations in internal  control,  error or fraud may occur
and not be detected.  Also,  projection of any evaluation of internal control to
future  periods  is  subject to the risk that  controls  may  become  inadequate
because of changes in conditions or that the  effectiveness  of their design and
operation may deteriorate.

Our consideration of internal control would not necessarily disclose all matters
in  internal   control  that  might  be  material   weaknesses  under  standards
established  by the  American  Institute  of  Certified  Public  Accountants.  A
material weakness is a condition in which the design or operation of one or more
of the internal control components does not reduce to a relatively low level the
risk  that  misstatements  caused  by error or fraud in  amounts  that  would be
material in relation to the financial statements being audited may occur and not
be  detected  within a timely  period  by  employees  in the  normal  course  of
performing  their assigned  functions.  However,  we noted no matters  involving
internal  control  and  its  operation,  including  controls  over  safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
December 31, 1999.

This  report  is  intended  solely  for the  information  and use the  Board  of
Directors of the Fund, management and the Securities and Exchange Commission and
is not  intended  to be and  should  not be  used by  anyone  other  than  these
specified parties.

PricewaterhouseCoopers LLP

Milwaukee, Wisconsin
February 3, 2000

                        REPORT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors of Strong Variable Insurance Funds, Inc.
  and the Shareholders of Strong Mid Cap Growth Fund II

In planning and performing  our audit of the financial  statements of Strong Mid
Cap Growth  Fund II (the  "Fund")  (one of the  portfolios  constituting  Strong
Variable  Insurance  Funds) for the year ended  December 31, 1999, we considered
its internal control,  including control activities for safeguarding securities,
in order to determine our auditing  procedures for the purpose of expressing our
opinion on the financial  statements and to comply with the requirements of Form
N-SAR, not to provide assurance on internal control.

The  management of the Fund is  responsible  for  establishing  and  maintaining
internal control. In fulfilling this responsibility,  estimates and judgments by
management  are  required to assess the expected  benefits and related  costs of
controls.  Generally,  controls  that are  relevant  to an audit  pertain to the
entity's objective of preparing financial  statements for external purposes that
are fairly presented in conformity with accounting principles generally accepted
in the United States.  Those controls include the safeguarding of assets against
unauthorized acquisition, use or disposition.

Because of inherent  limitations in internal  control,  error or fraud may occur
and not be detected.  Also,  projection of any evaluation of internal control to
future  periods  is  subject to the risk that  controls  may  become  inadequate
because of changes in conditions or that the  effectiveness  of their design and
operation may deteriorate.

Our consideration of internal control would not necessarily disclose all matters
in  internal   control  that  might  be  material   weaknesses  under  standards
established  by the  American  Institute  of  Certified  Public  Accountants.  A
material weakness is a condition in which the design or operation of one or more
of the internal control components does not reduce to a relatively low level the
risk  that  misstatements  caused  by error or fraud in  amounts  that  would be
material in relation to the financial statements being audited may occur and not
be  detected  within a timely  period  by  employees  in the  normal  course  of
performing  their assigned  functions.  However,  we noted no matters  involving
internal  control  and  its  operation,  including  controls  over  safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
December 31, 1999.

This  report is  intended  solely  for the  information  and use of the Board of
Directors of the Fund, management and the Securities and Exchange Commission and
is not  intended  to be and  should  not be  used by  anyone  other  than  these
specified parties.

PricewaterhouseCoopers LLP

Milwaukee, Wisconsin
February 3, 2000

                        REPORT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors of Strong Variable Insurance Funds, Inc. and
  the Shareholders of Strong Schafer Value Fund II

In planning  and  performing  our audit of the  financial  statements  of Strong
Schafer Value Fund II (the "Fund") (one of the  portfolios  constituting  Strong
Variable  Insurance  Funds,  Inc.) for the year  ended  December  31,  1999,  we
considered its internal control,  including control  activities for safeguarding
securities,  in order to determine  our auditing  procedures  for the purpose of
expressing  our  opinion  on the  financial  statements  and to comply  with the
requirements of Form N-SAR, not to provide assurance on internal control.

The  management of the Fund is  responsible  for  establishing  and  maintaining
internal control. In fulfilling this responsibility,  estimates and judgments by
management  are  required to assess the expected  benefits and related  costs of
controls.  Generally,  controls  that are  relevant  to an audit  pertain to the
entity's objective of preparing financial  statements for external purposes that
are fairly presented in conformity with accounting principles generally accepted
in the United States.  Those controls include the safeguarding of assets against
unauthorized acquisition, use or disposition.

Because of inherent  limitations in internal  control,  error or fraud may occur
and not be detected.  Also,  projection of any evaluation of internal control to
future  periods  is  subject to the risk that  controls  may  become  inadequate
because of changes in conditions or that the  effectiveness  of their design and
operation may deteriorate.

Our consideration of internal control would not necessarily disclose all matters
in  internal   control  that  might  be  material   weaknesses  under  standards
established  by the  American  Institute  of  Certified  Public  Accountants.  A
material weakness is a condition in which the design or operation of one or more
of the internal control components does not reduce to a relatively low level the
risk  that  misstatements  caused  by error or fraud in  amounts  that  would be
material in relation to the financial statements being audited may occur and not
be  detected  within a timely  period  by  employees  in the  normal  course  of
performing  their assigned  functions.  However,  we noted no matters  involving
internal  control  and  its  operation,  including  controls  over  safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
December 31, 1999.

This  report is  intended  solely  for the  information  and use of the Board of
Directors of the Fund, management and the Securities and Exchange Commission and
is not  intended  to be and  should  not be  used by  anyone  other  than  these
specified parties.

Milwaukee, Wisconsin
February 3, 2000


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