EXHIBIT (j)(1)

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and Shareholders
ING Investment Funds, Inc.:

We consent to the use of our reports dated July 22, 2005, incorporated herein by
reference and to the references to our firm under the headings "Financial
Highlights" in the Prospectuses and "Independent Registered Public Accounting
Firm" in the Statement of Additional Information.

                                   /s/KPMG LLP

Boston, Massachusetts
September 29, 2005