January 1, 2007 ING Partners, Inc. 7337 East Doubletree Ranch Road Scottsdale, Arizona 85258-2034 Ladies and Gentlemen:

Exhibit 99.B(d)(23)

January 1, 2007

ING Partners, Inc.
0000 Xxxx Xxxxxxxxxx Xxxxx Xxxx
Xxxxxxxxxx, Xxxxxxx 00000-0000

Ladies and Gentlemen:

By our execution of this letter agreement, intending to be legally bound herby, ING Funds Distributor, LLC (the “Distributor”) agrees to waive, from January 1, 2007 through May 1, 2007, all or a portion of its service fee and/or reimbursed expenses in amounts necessary so that after such waivers and/or reimbursements, the maximum total operating expense ratios of ING Xxxxxxxxxxx Strategic Income Portfolio, a series of ING Partners, Inc., shall be as follows:

		Maximum Operating Expense Ratios (as a percentage of average net assets)
Series		Adviser Class		Service Class
ING Xxxxxxxxxxx Strategic Income Portfolio		1.00	%	0.75	%

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