AMERICAN ENTERPRISE MVA ACCOUNT

                                  EXHIBIT INDEX

Exhibit Index

5.     Opinion of Counsel and consent to its use as to the securities being
       registered for the Wells Fargo Advantage(SM) Variable Annuity, the Wells
       Fargo Advantage(SM) Builder Variable Annuity, the American Express (R)
       Signature One Variable Annuity, American Express Signature Variable
       Annuity(R) and American Express New Solutions (SM) Variable Annuity.

23.    Consent  of  Independent  Auditors.