CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated February 28, 2006, relating to the
financial statements and financial highlights which appears in the December 31,
2005 Annual Report to Shareholders of Balanced Fund, Equity Fund, Income Fund,
International Equity Fund, Short-Term Investment Fund, Small Cap Growth Fund,
and Socially Responsible Fund (constituting Wilshire Variable Insurance Trust),
which is also incorporated by reference into the Registration Statement. We
also consent to the references to us under the headings "Financial Highlights",
"Independent Registered Public Accounting Firm" and "Financial Statements" in
such Registration Statement.

/s/ PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania
April 25, 2006