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seventysevenkvarseries.txt
Morgan Stanley Variable Investment Series - CHANGE IN ACCOUNTANT


Changes in Registrant's Certifying Accountant

Morgan Stanley Variable Investment Series


On  June 7,  2011,  Deloitte & Touche LLP  were dismissed  as
independent accountants of the Fund.

The  reports of Deloitte & Touche LLP on the  financial statements
of  the  Fund  for the  past  two  fiscal  years contained  no
adverse opinion or disclaimer of  opinion  and were  not  qualified
or modified as to  uncertainty,  audit scope or accounting
principle.

In connection with its audits for the two most recent fiscal Years,
there  have  been  no disagreements with Deloitte & Touche LLP on
any  matter of  accounting principles or practices, financial
statement disclosure,  or  auditing  scope  or  procedure, which
disagreements, if  not  resolved  to  the  satisfaction  of
Deloitte & Touche LLP, would have caused  them  to  make reference
thereto in their  reports on  the  financial statements for
such years.

The  Fund  has  requested  that  Deloitte & Touche LLP furnish  it
with  a  letter addressed to the  SEC  stating whether or not it
agrees with the above statements.  A  copy of such letter, dated
August 29, 2011 is filed as an Exhibit to this Form N -SAR.

On June 7, 2011, the   Fund, with  the  approval  of  its
Board  of Directors/Trustees and its Audit Committee, engaged
Ernst & Young LLP as its new independent accountants.



						Attachment A


August 29, 2011

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7561


Dear Sirs/Madams:

We have read Item 77K of the Morgan Stanley Variable
Investment Series Form N-SAR dated August 29, 2011 and we agree
with the statements made therein.

Morgan Stanley V.I. Aggressive Equity Portfolio
Morgan Stanley V.I. Multi Cap Growth Portfolio
(formerly Capital Opportunities Portfolio)
Morgan Stanley V.I. European Equity Portfolio
Morgan Stanley V.I. Income Plus Portfolio
Morgan Stanley V.I. Limited Duration Portfolio
Morgan Stanley V.I. Money Market Portfolio
Morgan Stanley V.I. Strategist Portfolio
Morgan Stanley V.I. Global Infrastructure Portfolio


Yours truly,

 /s/ Deloitte & Touche LLP

New York, New York