EX-99.N 3 exhibitn2005.txt CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors of Nationwide Life Insurance Company and Contract Owners of Nationwide VLI Separate Account - 4: We consent to the use of our reports for Nationwide VLI Separate Account-4 dated March 4, 2005 and for Nationwide Life Insurance Company and subsidiaries dated March 1, 2005, included herein, and to the reference to our firm under the heading "Services" in the Statement of Additional Information (File No. 333-43671). Our report for Nationwide Life Insurance Company and subsidiaries refers to the adoption of the American Institute of Certified Public Accountants' Statement of Position 03-1, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Separate Accounts in 2004. KPMG LLP Columbus, Ohio April 25, 2005