EXHIBIT (n)(1)

           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 16 to the Registration
Statement on Form N-6 of our report dated April 6, 2007 relating to the
financial statements and financial highlights of American General Life
Insurance Company Separate Account VL-R, our report dated April 27, 2007
relating to the consolidated financial statements of American General Life
Insurance Company and our report dated April 26, 2007 relating to the statutory
basis financial statements of American Home Assurance Company, which appear in
such Registration Statement. We also consent to the references to us under the
heading "Financial Statements" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP

Houston, Texas
August 21, 2007