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                                                                   EXHIBIT 14(a)

                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We consent to the reference to our firm in the Combined Proxy
Statement and Prospectus of the GT Global Variable Investment Series, GT Global
Variable Investment Trust and AIM Variable Insurance Funds, Inc. which
incorporates by reference our reports dated February 3, 1999 on the financial
statements and financial highlights of each of the funds comprising the AIM
Variable Insurance Funds, Inc.

                                             /s/ TAIT, WELLER & BAKER
                                             ---------------------------
                                                 Tait, Weller & Baker

Philadelphia, Pennsylvania
June 22, 1999