Arthur Andersen

Consent of Independent Public Accountants

To the Shareholders and Trustees of
Pioneer Variable Contracts Trust

     As  independent  public  accountants,  we hereby  consent to the use of our
reports on Pioneer  Variable Contracts  Trust dated February 4, 2000 (and to all
references to our firm) included in or made a part of  Post-Effective  Amendment
No. 17 and Amendment No. 18 to  Registration  Statement  File Nos.  33-84546 and
811-8786, respectively.

                                        /s/ Arthur Andersen LLP
                                        Arthur Andersen LLP

Boston, Massachusetts
October 5, 2000



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