EXHIBIT D

                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby  consent  to the  following  with  respect  to  Pre-effective
Amendment No. 1 to the Registration  Statement (No. 333-71757) on Form S-6 under
the Securities Act of 1933 of Variable Account II of AIG Life Insurance Company.

         1. The inclusion in the Prospectus of AIG Life Insurance Company of our
report dated February 5, 1999 relating to our audits of the financial statements
of AIG Life Insurance Company.

         2. The inclusion in the  Prospectus of Variable  Account II of AIG Life
Insurance  Company of our report  dated March 12, 1999  relating to our audit of
the financial statements of Variable Account II.

         3.       The reference to our firm under the heading "Experts."

/s/ PriceWaterhouseCoopers LLP
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PriceWaterhouseCoopers LLP

2400 Eleven Penn Center
Philadelphia, Pennsylvania

April 26, 1999