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EXHIBIT 14
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the use of our reports each dated February 4, 2000 on the
financial statements and financial highlights of AIM V.I. Aggressive Growth
Fund, AIM V.I. Balanced Fund, AIM V.I. Blue Chip Fund, AIM V.I. Capital
Appreciation Fund, AIM V.I. Capital Development Fund, AIM V.I. Dent Demographic
Trends Fund, AIM V.I. Diversified Income Fund, AIM V.I. Global Growth and Income
Fund, AIM V.I. Global Utilities Fund, AIM V.I. Government Securities Fund, AIM
V.I. Growth and Income Fund, AIM V.I. Growth Fund, AIM V.I. High Yield Fund, AIM
V.I. International Equity Fund, AIM V.I. Money Market Fund, AIM V.I.
Telecommunications Fund, and AIM V.I. Value Fund, each a series of AIM Variable
Insurance Funds, Inc. Such financial statements and financial highlights are
included in the filing of the Registration Statement on Form N-14 of AIM
Variable Insurance Funds with respect to the proposed combination of AIM V.I.
Global Growth and Income Fund with AIM V.I. Growth and Income Fund. We also
consent to the references to our Firm in such Registration Statement.
/S/ TAIT, WELLER & BAKER
TAIT, WELLER & BAKER
Philadelphia, Pennsylvania
July 13, 2000
