X0101 EFFECT 33 LIVE 2007-09-10 10:15:00

N-14

0000002664 ING VARIABLE FUNDS 333-145941 0000002664 ING VARIABLE FUNDS S000008703 ING VP Growth and Income Portfolio C000028787 A 0001039001 ING PARTNERS INC S000007619 ING Fundamental Research Portfolio C000020775 ADV Class 0000002664 ING VARIABLE FUNDS S000008703 ING VP Growth and Income Portfolio C000028788 I 0001039001 ING PARTNERS INC S000007619 ING Fundamental Research Portfolio C000020776 I Class 0000002664 ING VARIABLE FUNDS S000008703 ING VP Growth and Income Portfolio C000028789 S 0001039001 ING PARTNERS INC S000007619 ING Fundamental Research Portfolio C000020777 S Class