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. 333-85573) 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



October 15, 1999