VARIABLE INSURANCE FUNDS
485APOS, EX-99.11(J), 2000-10-16
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                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in Post-Effective  Amendment
No. 11 to the  Registration  Statement  on Form N-1A (File No.  33-81800) of our
report  dated  February  16,  2000  relating  to the  financial  statements  and
financial  highlights  appearing in the  December 31, 1999 Annual  Report to the
Shareholders  of the BB&T Growth and Income Fund and our report  dated  February
14,  2000,  relating  to  the  financial  statements  and  financial  highlights
appearing  in the December 31, 1999 Annual  Reports to  Shareholders  of AmSouth
Select Equity Fund and AmSouth Equity Income Fund,  which are also  incorporated
by reference into the Registration  Statement. We also consent to the references
to our Firm under the captions  "Financial  Highlights" in the  Prospectuses and
"Financial  Statements"  and  "Independent  Accountants"  in the  Statements  of
Additional Information.

Columbus, Ohio
October 16, 2000


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