EXHIBIT INDEX

(h)(14)   Agreement and Plan of Reorganization between AXP Progressive Series,
          Inc. on behalf of AXP Progressive Fund and AXP Partners Series, Inc.
          on behalf of AXP Partners Select Value Fund, dated Jan. 8, 2004.

(h)(15)   Fee Waiver Agreement, dated June 1, 2003, between American Express
          Financial Corporation, American Express Client Service Corporation,
          and AXP Partners Aggressive Growth Fund, a series of AXP Partners
          Series, Inc.

(h)(16)   Amended and Restated Fee Waiver Agreement, dated June 1, 2004, between
          American Express Financial Corporation, American Express Client
          Service Corporation, and AXP Partners Aggressive Growth Fund, a series
          of AXP Partners Series, Inc.

(h)(17)   Fee Waiver Agreement, dated March 15, 2004, between American Express
          Financial Corporation, American Express Client Service Corporation,
          and AXP Partners Select Value Fund, a series of AXP Partners Series,
          Inc.

(h)(18)   Amended and Restated Fee Waiver Agreement, dated June 10, 2004,
          between American Express Financial Corporation, American Express
          Client Service Corporation, and AXP Partners Select Value Fund, a
          series of AXP Partners Series, Inc.

(h)(19)   Fee Waiver Agreement, dated June 1, 2004, between American Express
          Financial Corporation, American Express Client Service Corporation,
          and AXP Partners Small Cap Core Fund, a series of AXP Partners Series,
          Inc.

(h)(20)   Fee Waiver Agreement, dated August 1, 2003, between American Express
          Financial Corporation, American Express Client Service Corporation,
          and AXP Partners Small Cap Value Fund, a series of AXP Partners
          Series, Inc.

(h)(21)   Amended and Restated Fee Waiver Agreement, dated June 1, 2004, between
          American Express Financial Corporation, American Express Client
          Service Corporation, and AXP Partners Small Cap Value Fund, a series
          of AXP Partners Series, Inc.

(h)(22)   Fee Waiver Agreement, dated August 1, 2003, between American Express
          Financial Corporation, American Express Client Service Corporation,
          and AXP Partners Growth Fund, a series of AXP Partners Series, Inc.

(h)(23)   Amended and Restated Fee Waiver Agreement, dated June 1, 2004, between
          American Express Financial Corporation, American Express Client
          Service Corporation, and AXP Partners Growth Fund, a series of AXP
          Partners Series, Inc.

(i)       Opinion and consent of counsel as to the legality of the securities
          being registered.

(j)       Consent of Independent Registered Public Accounting Firm.

(p)(7)    Code of Ethics adopted under Rule 17j-1 by AXP Partners Small Cap Core
          Fund and Wellington Management Company, LLP, revised as of July 1,
          2004.

(p)(12)   Code of Ethics adopted under Rule 17j-1 by AXP Partners Small Cap
          Value Fund and Donald Smith & Co., Inc., dated September 3, 2002.

(p)(13)   Code of Ethics adopted under Rule 17j-1 by AXP Partners Small Cap
          Value Fund and Barrow, Hanley, Mewhinney & Strauss, Inc., dated
          December 31, 2003.

(q)(1)    Directors'/Trustees Power of Attorney to sign amendments to this
          Registration Statement, dated July 7, 2004.