EXHIBIT INDEX
(h)(1) Fee Waiver Agreement, dated September 1, 2004, between American
Express Financial Corporation and AXP Variable Portfolio - Select
Value Fund, a series of AXP Variable Portfolio - Partners Series, Inc.
(h)(2) Fee Waiver Agreement, dated September 1, 2004, between American
Express Financial Corporation and AXP Variable Portfolio - Small Cap
Value Fund, a series of AXP Variable Portfolio - Partners Series, Inc.
(i) Opinion and Consent of Counsel as to the legality of the securities
being registered.
(j) Consent of Independent Registered Public Accounting Firm.
