INDEPENDENT AUDITORS' CONSENT

The Board of Directors of Nationwide Life and Annuity Insurance Company and
Contract Owners of Nationwide VL Separate Account - C:




We consent to the use of our reports for Nationwide VL Separate Account-C dated
February 20, 2004 and for Nationwide Life and Annuity Insurance Company dated
March 11, 2004, included herein, and to the reference to our firm under the
heading "Services" in the Statement of Additional Information (File No.
333-43639). Our report for Nationwide Life and Annuity Insurance Company refers
to a change to the method of accounting for derivative instruments and hedging
activities, and for purchased or retained interests in securitized financial
assets in 2001.





KPMG LLP
Columbus, Ohio
April 28, 2004