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  on  the  consolidated  financial
statements of IDS Life Insurance  Company in  Post-Effective  Amendment No. 9 to
the Registration  Statement (Form S-1, No. 33-50968) for the registration of the
Flexible  Payment  Market  Value  Annuity  Contracts  to be  offered by IDS Life
Insurance Company.



/s/ Ernst & Young LLP
Ernst & Young LLP
Minneapolis, Minnesota
May 11, 2000