Exhibit 14

                CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Financial
Statements" and to the use of our reports dated February 7, 2001 with respect
to the Brinson Balanced Portfolio (formerly, MH Balanced Portfolio), Brinson
Global Equity Portfolio (formerly, MH Global Equity Portfolio), Brinson Global
Income Portfolio (formerly, MH Global Income Portfolio), Brinson Growth and
Income Portfolio (formerly, MH Growth and Income Portfolio), Brinson Growth
Portfolio (formerly, MH Growth Portfolio), Brinson High Grade Fixed Income
Portfolio (formerly, MH High Grade Fixed Income Portfolio), Brinson High Income
Portfolio (formerly, MH High Income Portfolio), Brinson Small Cap Portfolio
(formerly, MH Small Cap Portfolio) and Brinson Strategic Income Portfolio
(formerly, MH Strategic Income Portfolio), (nine of the portfolios constituting
the Brinson Series Trust, formerly, the Mitchell Hutchins Series Trust) and our
reports dated February 1, 2001 with respect to the Total Return Portfolio,
International Portfolio, Global Bond Portfolio, Growth and Income Portfolio,
Growth Portfolio, U.S. Government/High Grade Securities Portfolio, High Yield
Portfolio and Quasar Portfolio (eight of the portfolios constituting the
Alliance Variable Product Series Fund, Inc.), which are incorporated by
reference, in this Registration Statement on Form N-14 of Alliance Variable
Product Series Fund, Inc. to be filed on or around July 25, 2001.


                                                           ERNST & YOUNG LLP

New York, New York
July 25, 2001