January 1, 2007

Exhibit 99.B(d)(24)

January 1, 2007

ING Partners, Inc.

0000 Xxxx Xxxxxxxxxx Xxxxx Xxxx

Scottsdale, Arizona 85258-2034

Ladies and Gentlemen:

By our execution of this letter agreement, intending to be legally bound hereby, ING Funds Distributor, LLC (the “Distributor”) agrees to waive, from January 1, 2007 through May 1, 2007, all or a portion of its distribution fee and/or reimburse expenses in amounts necessary so that after such waivers and/or reimbursements, the maximum total operating expense ratios of the Adviser Class shares of ING Xxxxxxxxxxx Global Growth Portfolio and ING X. Xxxx Price Diversified Mid Cap Growth Portfolio, two series of ING Partners, Inc., shall be as follows:

		Maximum Operating Expense Ratios (as a percentage of average net assets)
Series		Adviser Class
ING Xxxxxxxxxxx Global Growth Portfolio		1.15	%
ING X. Xxxx Price Diversified Mid Cap Growth Portfolio		1.15	%

The Distributor acknowledges that: (1) it shall not be entitled to collect on or make a claim for waived fees at any time in the future; and (2) it shall not be entitled to collect on or make a claim for reimbursed expenses at any time in the future.

		ING Funds Distributor, LLC
		By:	/s/ Xxxx Xxxxx
			Xxxx Xxxxx
			Senior Vice President
Accepted:
By:	/s/ Xxxxxx X. Xxxx
	Xxxxxx X. Xxxx
	Executive Vice President
	ING Partners, Inc.

0000 X. Xxxxxxxxxx Xxxxx Xx.
Scottsdale, AZ 00000-0000 Tel: 000-000-0000
Fax: 000-000-0000
xxx.xxxxxxxx.xxx ING Financial Advisers, LLC