Exhibit to Form N-SAR

At a meeting held on August 20, 2008, the Board of Trustees of Oppenheimer
Variable Account Funds (the "Fund") appointed KPMG LLP as the independent
registered public accounting firm to the Fund for the 2009 fiscal year to
replace the firm of Deloitte & Touche LLP.

The reports of Deloitte & Touche LLP on the Fund's financial statements for the
fiscal years ended December 31, 2007 and December 31, 2008 contained no adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles.

During the Fund's fiscal years ended December 31, 2007 and December 31, 2008,
there were no disagreements between the Fund and Deloitte & Touche LLP on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedures which, if not resolved to the satisfaction of
Deloitte & Touche LLP, would have caused Deloitte & Touche LLP to make reference
thereto in its report nor were there any "reportable events" as that term is
described in Item 304 (a)(1)(v) of Regulation S-K.


The Fund requested that Deloitte & Touche LLP furnish it with a letter addressed
to the Securities and Exchange Commission stating whether or not it agrees with
the above statements. A copy of such letter, dated February 27, 2009 is filed as
an exhibit to this Form N-SAR.