CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm under the captions "Financial
Highlights" and "Experts" in the Combined Proxy Statement of Pioneer Value VCT
Portfolio and Pioneer America Income VCT Portfolio and Prospectus for Class II
shares of Pioneer Fund VCT Portfolio and Class I and Class II Shares of Pioneer
Bond VCT Portfolio ("Combined Proxy Statement and Prospectus"), and to the
incorporation by reference of our reports, dated February 9, 2007, on each of
the financial statements and financial highlights for those Portfolios as of
December 31, 2006, in the Combined Proxy Statement and Prospectus included in
this Registration Statement on Form N-14 of Pioneer Variable Contracts Trust. We
further consent to the reference to us under the heading "Representations and
Warranties" (paragraph 5.1(f)) in the Agreement and Plan of Reorganization
included as Exhibit A to the Combined Proxy Statement and Prospectus.

We also consent to the reference to our firm under the captions "Independent
Registered Public Accounting Firm" and "Financial Statements" in Pioneer
Variable Contracts Trust's Class I and Class II Shares Statement of Additional
Information on Form N-1A, which was filed with the Securities and Exchange
Commission on April 27, 2007 in Post-Effective Amendment No. 42 (File No.
033-84546), and is incorporated by reference into the Statement of Additional
Information included in this Registration Statement on Form N-14 of Pioneer
Variable Contracts Trust. We further consent to the incorporation by reference
of our reports, dated December 31, 2006, on each of the financial statements and
financial highlights of Pioneer Value VCT Portfolio, Pioneer America Income VCT
Portfolio, Pioneer Fund VCT Portfolio and Pioneer Bond Fund VCT Portfolio,
included in the Annual Reports to Shareholders for the year ended December 31,
2006, in the Statement of Additional Information that is incorporated by
reference in this Registration Statement on Form N-14 of Pioneer Variable
Contracts Trust.


                                                           /s/ ERNST & YOUNG LLP

Boston, Massachusetts
July 11, 2007