EXHIBIT 14(a)

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We consent to the references to our Firm in the Registration Statement on Form
N-14 of INVESCO Variable Investment Funds, Inc. and to use of our report dated
January 31, 2003 on the financial statements and financial highlights of AIM
V.I. Growth Fund, a series of AIM Variable Insurance Funds. Such financial
statements and financial highlights appear in the AIM Variable Insurance Funds
2002 Annual Report and are incorporated by reference in the Registration
Statement.

                                              TAIT, WELLER & BAKER

PHILADELPHIA, PENNSYLVANIA
DECEMBER 29, 2003