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                                                             Exhibit 99.906 Cert

                                  CERTIFICATION

                             Pursuant to Section 906
                                     of the
                           Sarbanes-Oxley Act of 2002

Name of Registrant:   ING VP NATURAL RESOURCES TRUST

Date of Form N-CSR:   JUNE 30, 2004

     The undersigned, the principal executive officer of the above named
registrant (the "Fund"), hereby certifies that, with respect to the Form N-CSR
referred to above, to the best of his knowledge and belief, after reasonable
inquiry:

     1.    such Form N-CSR fully complies with the requirements of section 13(a)
or 15(d) of the Securities Exchange Act of 1934; and

     2.    the information contained in such Form N-CSR fairly presents, in all
material respects, the financial condition and results of operations of the
Fund.

A signed original of this written statement required by Section 906 has been
provided to ING VP NATURAL RESOURCES TRUST and will be retained by ING VP
NATURAL RESOURCES TRUST and furnished to the Securities and Exchange Commission
or its staff upon request.

     IN WITNESS WHEREOF, the undersigned has executed this Certification below,
as of this 30th day of August, 2004.


                                          /s/ James M. Hennessy
                                          ---------------------
                                            James M. Hennessy

                                       16
<Page>

                                  CERTIFICATION

                             Pursuant to Section 906
                                     of the
                           Sarbanes-Oxley Act of 2002

Name of Registrant:   ING VP NATURAL RESOURCES TRUST

Date of Form N-CSR:   JUNE 30, 2004


     The undersigned, the principal executive officer of the above named
registrant (the "Fund"), hereby certifies that, with respect to the Form N-CSR
referred to above, to the best of his knowledge and belief, after reasonable
inquiry:

     1.    such Form N-CSR fully complies with the requirements of section 13(a)
or 15(d) of the Securities Exchange Act of 1934; and

     2.    the information contained in such Form N-CSR fairly presents, in all
material respects, the financial condition and results of operations of the
Fund.

A signed original of this written statement required by Section 906 has been
provided to ING VP NATURAL RESOURCES TRUST and will be retained by ING VP
NATURAL RESOURCES TRUST and furnished to the Securities and Exchange Commission
or its staff upon request.

     IN WITNESS WHEREOF, the undersigned has executed this Certification below,
as of this 30 day of August, 2004.


                                          /s/ Michael J. Roland
                                          ---------------------
                                            Michael J. Roland

                                       17