CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts - Safeco
Funds", in the Combined Proxy Statement of Safeco Resource Series Trust and
Prospectus for Class I Shares of Pioneer Bond VCT Portfolio, Pioneer Fund VCT
Portfolio, Pioneer Growth Opportunities VCT Portfolio, Pioneer Money Market VCT
Portfolio, Pioneer Mid Cap Value VCT Portfolio, Pioneer Small Cap Value II VCT
Portfolio, and to the incorporation by reference of our report dated January 30,
2004, with respect to the financial statements and financial highlights of
Safeco Multi-Cap Core Portfolio, Safeco Small-Cap Value Portfolio, Safeco Bond
Portfolio, Safeco Growth Opportunities Portfolio, Safeco Core Equity Portfolio,
and Safeco Money Market Portfolio included in the Safeco Resource Series Trust
Annual Report for the year ended December 31, 2003, in the Combined Proxy
Statement and Prospectus included in this Registration Statement on Form N-14 of
the Pioneer Variable Contracts Trust. We further consent to the reference to us
under the heading "Representations and Warranties" (paragraph 4.1(f)) in the
Agreement and Plan of Reorganization included as Annex A to the Combined Proxy
Statement and Prospectus.

We also consent to the references to our firm under the captions "Independent
Auditors" and "Financial Statements" in the Safeco Resource Series Trust
Statement of Additional Information, and to the incorporation by reference of
our report, dated January 30, 2004, on the financial statements and financial
highlights of the Safeco Multi-Cap Core Portfolio, Safeco Small-Cap Value
Portfolio, Safeco Bond Portfolio, Safeco Growth Opportunities Portfolio, Safeco
Core Equity Portfolio, and Safeco Money Market Portfolio included in the Safeco
Resource Series Trust Annual Report for the year ended December 31, 2003, in
Post-Effective Amendment No. 28 to the Registration Statement (Form N-1A, File
Nos. 33-06547/811-4717), as filed with the Securities and Exchange Commission on
April 29, 2004 (Accession No. 0001047469-04-014236), which is incorporated by
reference into the Combined Proxy Statement and Prospectus included in this
Registration Statement on Form N-14 of the Pioneer Variable Contracts Trust.



Seattle, Washington
August 18, 2004                                            /s/ ERNST & YOUNG LLP


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm under the captions "Financial
Highlights" and "Experts - Pioneer Funds", in the Combined Proxy Statement of
Safeco Resource Series Trust and Prospectus for Class I Shares of Pioneer Bond
VCT Portfolio, Pioneer Fund VCT Portfolio, Pioneer Growth Opportunities VCT
Portfolio, Pioneer Money Market VCT Portfolio, Pioneer Mid Cap Value VCT
Portfolio and Pioneer Small Cap Value II VCT Portfolio, and to the incorporation
by reference of our report dated February 6, 2004, with respect to the financial
statements and financial highlights of Pioneer Fund VCT Portfolio, Pioneer Money
Market VCT Portfolio and Pioneer Mid Cap Value VCT Portfolio, (each a Portfolio
of Pioneer Variable Contracts Trust), included in the Annual Report to the
Shareowners for the year ended December 31, 2003, in the Combined Proxy
Statement and Prospectus included in this Registration Statement on Form N-14 of
the Pioneer Variable Contracts Trust. We further consent to the reference to us
under the heading "Representations and Warranties" (paragraph 4.2(g)) in the
Agreement and Plan of Reorganization included as Annex A to the Combined Proxy
Statement and Prospectus.

We also consent to the references to our firm under the captions "Independent
Auditors" and "Financial Statements" in the Statement of Additional Information
of Pioneer Variable Contracts Trust, and to the incorporation by reference of
our report, dated February 6, 2004, on the financial statements and financial
highlights of Pioneer Fund VCT Portfolio, Pioneer Money Market VCT Portfolio,
Pioneer Mid Cap Value VCT Portfolio (each a portfolio of Pioneer Variable
Contracts Trust) included in the Annual Report to the Shareowners for the year
ended December 31, 2003, in Post-Effective Amendment No. 31 to the Registration
Statement (Form N-1A, File Nos. 33-84546; 811-08786), as filed with the
Securities and Exchange Commission on May 28, 2004 (Accession No.
0001016964-04-000195), which is incorporated by reference into the Combined
Proxy Statement and Prospectus included in this Registration Statement on Form
N-14 of the Pioneer Variable Contracts Trust.

                                                           /s/ ERNST & YOUNG LLP
Boston, Massachusetts
August 18, 2004