BlackRock Variable Series Funds N-14/A Registration statement for investment companies business combination (amended)

Exhibit 14(a)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Pre-Effective Amendment No. 1 to Registration Statement No. 333-273767 on Form N-14 of our reports dated as indicated in the table below, relating to the financial statements and financial highlights of the funds indicated in the table below (the “Funds”), appearing in the Annual Reports on Form N-CSR of the Funds for the year ended indicated in the table below.

Funds	Year Ended	Report Date
BlackRock Large Cap Focus Growth V.I. Fund	12/31/2022	02/14/2023
BlackRock Capital Appreciation V.I. Fund	12/31/2022	02/14/2023

We also consent to the references to us under the headings “Other Service Providers” and “Financial Highlights” in the Combined Prospectus/Information Statement, which is a part of such Registration Statement.

/s/ Deloitte & Touche LLP

Boston, Massachusetts

September 22, 2023