EXHIBIT (l)(1)

[LOGO] AIG AMERICAN GENERAL                        Wayne Barnard, FSA, MAAA
                                                    Senior Vice President

                               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

Ladies and Gentlemen:

This opinion is furnished in connection with the filing of the Registration
Statement on Form N-6, File Nos. 333-146948 and 811-08561, by American General
Life Insurance Company Separate Account VL-R (the "Separate Account") and
American General Life Insurance Company ("AGL") covering an indefinite number
of units of interests in the Separate Account. Net premiums received under
AGL's AIG Protection Advantage VUL/SM/ flexible premium variable life insurance
policies (the "Policies") to be offered by AGL may be allocated by AGL to the
Separate Account as described in the Prospectus forming a part of the
Registration Statement.

I am familiar with the Policies' provisions. I am also familiar with the
description contained in the Prospectus. In my opinion:

   The table of cost of insurance rates, set forth under "Tables of Charges" in
   the Prospectus, contains both the current and guaranteed rates to be used
   for these Policies for persons of illustrative ages. These rates have not
   been designed so as to make the relationship between current and guaranteed
   rates more favorable for persons of the ages illustrated than for persons at
   other ages or different gender.

I hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and to the reference to my name under the heading
"Actuarial Expert" in the Statement of Additional Information.

                                                  Very truly yours,

                                                  WAYNE A. BARNARD
                                                  ------------------------------
                                                  Wayne A. Barnard
                                                  Senior Vice President

                     American General Life Companies, LLC
                 Member of American International Group, Inc.

2929 Allen Parkway . Houston, TX 77019-2155 . 713.831.3246 . Fax 713.620.3317 .
                            wayne_barnard@aigag.com