[PRICEWATERHOUSECOOPERS LOGO APPEARS HERE]
SUB-ITEM 77b
REPORT OF INDEPENDENT ACCOUNTANTS
To the Board of Trustees and Shareholders
of the AIM Global Investment Portfolios:
In planning and performing our audit of the financial statements of the AIM
Global Investment Portfolios (consisting of the AIM Global Consumer Products
and Services Portfolio and the AIM Global Resources Portfolio) (the
"Portfolios") for the year ended October 31, 2000, 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 the Form
N-SAR, not to provide assurance on internal control.
The management of the Portfolios 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 of America. Those controls include
the safeguarding of assets against unauthorized acquisition, use or
disposition.
Because of inherent limitations in internal control, errors 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 operations 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 for
safeguarding securities, that we consider to be material weaknesses as defined
above, as of October 31, 2000.
This report is intended solely for the information and use of the Board of
Turstees, management of the Portfolios, 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
PricewaterhouseCoopers LLP
December 18, 2000
