Consent of Independent Auditors

We consent to the reference to our firm under the caption "Independent auditors"
and to the use of our  report  dated  February  3,  2000  in the  Post-Effective
Amendment  Number 47 to  Registration  Statement  Number 2-55252 on Form S-1 and
related prospectus of IDS Certificate Company for the registration of its Series
D-1 Investment Certificate.

Our audits also included the financial  statements  schedules of IDS Certificate
Company listed in Item 16(b) of this Registration Statement. These schedules are
the  responsibility  of the  management  of the  IDS  Certificate  Company.  Our
responsibility is to express an opinion based on our audits. In our opinion, the
financial  statement schedules referred to above, when considered in relation to
the basic financial  statements taken as a whole, present fairly in all material
respects the information set forth therein.



/s/ Ernst & Young LLP
Ernst & Young LLP
Minneapolis, Minnesota

March 17, 2000