CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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
March 4, 2005 and for Nationwide Life and Annuity Insurance Company dated April
15, 2005, 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 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