Exhibit (j)(1)




                          INDEPENDENT AUDITORS' CONSENT



The Board of Directors
ING Investment Funds, Inc.:

We consent to the use of our reports dated July 5, 2002 incorporated herein by
reference and to the references to our firm under the heading "Financial
Highlights" in the Prospectuses and "Independent Auditors" in the Statement of
Additional Information.

                                  /s/ KPMG LLP


Boston, Massachusetts
September 23, 2002