Exhibit 14


    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the reference to our firm under the captions "Information about
the Portfolios - Other Service Providers", "Experts" and "Appendix J- Financial
Highlights" and to the incorporation by reference of our reports, dated February
12, 2008, with respect to the financial statements, for the year ended December
31, 2007, of the AllianceBernstein Balanced Wealth Strategy Portfolio and
AllianceBernstein Balanced Shares Portfolio, two of the Portfolios constituting
the AllianceBernstein Variable Products Series Fund, Inc., included in this
Registration Statement on Form N-14 under the Securities Act of 1933 of the
AllianceBernstein Variable Products Series Fund, Inc.





                                                 ERNST & YOUNG LLP



New York, New York
June 23, 2008