Exhibit 99.B(d)(24)

January 1, 2007

ING Partners, Inc.

7337 East Doubletree Ranch Road

Scottsdale, Arizona 85258-2034

Ladies and Gentlemen:

By our execution of this letter agreement, intending to be legally bound hereby, ING Funds Distributor, LLC (the “Distributor”) agrees to waive, from January 1, 2007 through May 1, 2007, all or a portion of its distribution fee and/or reimburse expenses in amounts necessary so that after such waivers and/or reimbursements, the maximum total operating expense ratios of the Adviser Class shares of ING Oppenheimer Global Growth Portfolio and ING T. Rowe Price Diversified Mid Cap Growth Portfolio, two series of ING Partners, Inc., shall be as follows:

	Maximum Operating Expense Ratios (as a percentage of average net assets)
Series	Adviser Class
ING Oppenheimer Global Growth Portfolio	1.15	%
ING T. Rowe Price Diversified Mid Cap Growth Portfolio	1.15	%

The Distributor acknowledges that: (1) it shall not be entitled to collect on or make a claim for waived fees at any time in the future; and (2) it shall not be entitled to collect on or make a claim for reimbursed expenses at any time in the future.

		ING Funds Distributor, LLC
		By:	/s/ Todd Modic
			Todd Modic
			Senior Vice President
Accepted:
By:	/s/ Robert S. Naka
	Robert S. Naka
	Executive Vice President
	ING Partners, Inc.

7337 E. Doubletree Ranch Rd.
Scottsdale, AZ 85258-2034 Tel: 480-477-3000
Fax: 480-477-2700
www.ingfunds.com ING Financial Advisers, LLC