CONSENT OF DYKEMA GOSSETT PLLC


We consent to the filing of our tax opinion as an exhibit to the Registration
Statement on Form N-14 of the John Hancock Variable Series Trust I (File No.
333-114139) and to the references made to our firm therein and in any amendments
thereto.


                                        /s/ DYKEMA GOSSETT PLLC


Bloomfield Hills, Michigan
May 11, 2004