[AIG AMERICAN GENERAL LOGO]                                             EXHIBIT (k)(1)
2929 Allen Parkway (A30-25), Houston, Texas 77019
                                                        Lauren W. Jones
                                                        Deputy General Counsel
                                                        Direct Line (713) 831-8470
                                                        FAX (713) 620-3878
                                                        E-mail: Laurie_Jones@aigag.com



                               January 29, 2008

American General Life Insurance Company
2727-A Allen Parkway
Houston, TX 77019

    Re:American General Life Insurance Company and
       American General Life Insurance Company Separate Account VL-R
       AIG Protection Advantage VUL/sm/
       File No. 333-146948 and No. 811-08561

Dear Ladies and Gentlemen:

As Deputy General Counsel of American General Life Companies, LLC, I have acted
as counsel to American General Life Insurance Company (the "Company") in
connection with the filing of Pre-Effective Amendment No. 1 to the Registration
Statement on Form N-6, File Nos. 333-146948 and 811-08561 ("Registration
Statement"), for the Company's Separate Account VL-R ("Separate Account VL-R")
with the Securities and Exchange Commission. The Registration Statement relates
to the proposed issuance by the Company of AIG Protection Advantage VUL
flexible premium variable life insurance policies (the "Policies"). Net
premiums received under the Policies are allocated by the Company to Separate
Account VL-R to the extent directed by owners of the Policies. Net premiums
under other policies that may be issued by the Company may also be allocated to
Separate Account VL-R. The Policies are designed to provide a death benefit and
are to be offered in the manner described in the prospectus and the prospectus
supplements included in the Registration Statement. The Policies will be sold
only in jurisdictions authorizing such sales.

In connection with rendering this opinion, I have examined and am familiar with
originals or copies, certified or otherwise identified to my satisfaction, of
the corporate records of the Company and all such other documents as I have
deemed necessary or appropriate as a basis for the opinion expressed herein and
have assumed that prior to the issuance or sale of any Policies, the
Registration Statement, as finally amended, will be effective.

Based on and subject to the foregoing and the limitations, qualifications,
exceptions and assumptions set forth herein, I am of the opinion that:



American General Life Insurance Company
January 29, 2008

Page 2

1. The Company is a corporation duly organized and validly existing under the
   laws of the State of Texas.

2. Separate Account VL-R was duly established and is maintained by the Company
   pursuant to the laws of the State of Texas, under which income, gains and
   losses, whether or not realized, from assets allocated to Separate Account
   VL-R, are, in accordance with the Policies, credited to or charged against
   Separate Account VL-R without regard to other income, gains or losses of the
   Company.

3. Assets allocated to Separate Account VL-R will be owned by the Company. The
   Company is not a trustee with respect thereto. The Policies provide that the
   portion of the assets of Separate Account VL-R equal to the reserves and
   other Policy liabilities with respect to Separate Account VL-R will not be
   chargeable with liabilities arising out of any other business the Company
   may conduct. The Company reserves the right to transfer assets of Separate
   Account VL-R in excess of such reserves and other Policy liabilities to the
   general account of the Company.

4. When issued and sold as described above, the Policies (including any units
   of Separate Account VL-R duly credited thereunder) will be duly authorized
   and will constitute validly issued and binding obligations of the Company in
   accordance with their terms.

I am admitted to the bar in the State of Texas, and I do not express any
opinion as to the laws of any other jurisprudence.

This opinion is being furnished in accordance with the requirements of
Item 601(b)(5), Regulation S-K of the Securities Act of 1933 and I hereby
consent to the use of this opinion as an exhibit to the Registration Statement.

                                                  Sincerely,

                                                  LAUREN W. JONES