Exhibit Index
(d)(1) Investment Management Services Agreement, between Registrant
on behalf of AXP Variable Portfolio - Partners Small Cap Value Fund
and IDS Life Insurance Company.
(d)(2) Investment Subadvisory Agreement between American Express Financial
Corporation and EQSF Advisers, Inc.
(d)(3) Investment Subadvisory Agreement between American Express Financial
Corporation and Royce & Associates, Inc.
(d)(4) Investment Advisory Agreement between IDS Life Insurance
Company and American Express Financial Corporation.
(d)(5) Administrative Services Agreement between Registrant on behalf
AXP Variable Portfolio - Partners Small Cap Value Fund and American
Express Financial Corporation.
(g) Custodian Agreement between Registrant on behalf of AXP
Variable Portfolio - Partners Small Cap Value Fund and American
Express Trust Company.
(i) Opinion and Consent of Counsel.
(j) Independent Auditors' Consent.
(l) Investment Letter of IDS Life Insurance Company.
(m)(1) Plan and Agreement of Distribution between Registrant on behalf of
AXP Variable Portfolio-Partners Small Cap Value Fund and IDS Life
Insurance Company.