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 Pre-Effective Amendment No. 1 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 and our report dated April 27, 2007
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.

PRICEWATERHOUSECOOPERS LLP

Houston, Texas
October 1, 2007