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                                                                   EXHIBIT 23(f)
 
                      CONSENT OF TILLINGHAST-TOWERS PERRIN
 
     We consent to the reference to our firm and its work and to the use of our
preliminary and final reports dated July 6, 1997 and August 7, 1997,
respectively, in the combined Prospectus/Proxy Statement of Equitable of Iowa
Companies ("EIC") and ING Groep N.V. ("ING") filed by ING as part of Amendment
No. 1 to the Registration Statement on Form F-4 in connection with the merger
between EIC and a subsidiary of ING.
 
TILLINGHAST-TOWERS PERRIN
 
By: /s/ John W. Brumbach
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Name: JOHN W. BRUMBACH
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Title: PRINCIPAL
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Date: SEPTEMBER 15, 1997