Consent of Independent Auditors


We consent to the  reference to our firm under the caption  "Experts" and to the
use of our  report  dated  February  3, 2000 with  respect  to the  consolidated
financial  statements of IDS Life Insurance Company,  included in Post-Effective
Amendment No. 14 to the Registration  Statement (Form S-1, No. 33-28976) for the
registration of the Guaranteed Term Annuity  Contracts to be offered by IDS Life
Insurance Company.



/s/ Ernst & Young LLP
Minneapolis, Minnesota
April 24, 2000