EXHIBIT (n)(1)

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Post-Effective Amendment No. 10 to the
Registration Statement on Form N-6 (Registration Nos. 333-43264 and 811-08561)
of our report dated April 29, 2005 relating to the financial statements and
financial highlights of American General Life Insurance Company Separate Account
VL-R and our report dated April 29, 2005 relating to the consolidated financial
statements of American General Life Insurance Company, which appear in such
Registration Statement. We also consent to the references to us under the
heading "Financial Statements" in such Registration Statement.

PRICEWATERHOUSECOOOPERS LLP

Houston, Texas
April 29, 2005