EXHIBIT 11(c)


                                                      Kirkpatrick & Lockhart LLP
                                                    1800 Massachusetts Avenue NW
                                                                       Suite 200
                                                            Washington, DC 20036
                                                                    202-778-9000

August 11, 2003

INVESCO Sector Funds, Inc.
4350 South Monaco Street
Denver, Colorado  80237

Ladies and Gentlemen:

         You have requested our opinion as counsel to INVESCO Sector Funds, Inc.
(the "Company"), a Maryland corporation, as to certain matters regarding the
Class A, Class B and Class C shares of INVESCO Financial Services Fund (the
"Acquiring Fund"), a series of the Company, to be issued in connection with the
reorganization of AIM Global Financial Services Fund (the "Target Fund"), a
series of AIM Investment Funds ("AIM Investment"), into the Acquiring Fund, as
provided for in the Agreement and Plan of Reorganization (the "Plan") by and
among the Company, on behalf of the Acquiring Fund, AIM Investment, on behalf of
the Target Fund, A I M Advisors, Inc. and INVESCO Funds Group, Inc. The Plan
provides for the Target Fund to transfer all of its assets to the Acquiring Fund
in exchange solely for a number of Class A, Class B and Class C shares of common
stock ($.01 par value) of the Acquiring Fund that is to be determined in the
manner specified in the Plan (the "Shares") and the Acquiring Fund's assumption
of all of the liabilities of the Target Fund.

         For purposes of rendering our opinion, we have examined the disclosure
that we understand will be contained in the Registration Statement on Form N-14
("Registration Statement") that is being filed by the Company for the purpose of
registering the Shares under the Securities Act of 1933, as amended (the "1933
Act"); the form of Plan that we understand will be included as an appendix to
the Combined Proxy Statement and Prospectus contained in the Registration
Statement; and the Company's Articles of Incorporation, as amended (the
"Charter"), and Bylaws. We have also examined the corporate action of the
Company that provides for the issuance of the Shares, and we have made such
other investigation, as we have deemed appropriate. In rendering our opinion, we
have made the assumptions that are customary in opinion letters of this kind. We
have further assumed that, as of any date of determination, the number of issued
Shares of each class will not exceed the number of such shares authorized to be
issued under the Charter. We have not verified any of those assumptions.

         Our opinion, as set forth herein, is based on the facts in existence
and the laws in effect on the date hereof and is limited to the federal laws of
the United States of America and the laws of the State of Maryland that, in our
experience, generally are applicable to the issuance of shares by entities such
as the Company. We express no opinion with respect to any other laws.


INVESCO Sector Funds, Inc.
August 11, 2003
Page 2


         Based upon and subject to the foregoing, we are of the opinion that:

         1. The Shares to be issued pursuant to the Registration Statement have
been duly authorized for issuance by the Company; and

         2. When issued and paid for upon the terms provided in the Plan and the
Registration Statement, the Shares to be issued pursuant to the Plan and the
Registration Statement will be validly issued, fully paid and non-assessable.

         This opinion is rendered solely in connection with the filing of the
Registration Statement. We hereby consent to the filing of this opinion with the
Securities and Exchange Commission ("SEC") in connection with the Registration
Statement and to the reference to this firm in the Registration Statement. In
giving our consent we do not thereby admit that we are in the category of
persons whose consent is required under Section 7 of the 1933 Act or the rules
and regulations of the SEC thereunder.

                                                 Very truly yours,

                                                 /s/ Kirkpatrick & Lockhart LLP