[ERNST & YOUNG LLP LETTERHEAD]

March 16, 2005

Mr. Paul Goldean, General Counsel
Scottish Re Group Limited

Re:  Form 12b-25

Gentlemen:

In accordance with the notification to the Securities and Exchange Commission on
Form 12b-25 of Scottish Re Group Limited's inability to timely file its annual
report on Form 10-K for the year ended December 31, 2004, the factors described
in the succeeding paragraph make impractical (or impossible) the submission of
our report as of a date which will permit filing of your 2004 annual report to
the Commission by March 16, 2005.

As a result of a combination of factors relating to delays in the exchange of
relevant information between management and us and our need to perform
additional internal procedures regarding Scottish Re Group Limited's
determination of a material weakness in its UK subsidiary, we have not yet
completed our internal quality control reviews and the documentation of all our
audit procedures related to our audit of the financial statements and our audit
of internal control over financial reporting. We consider the completion of
these procedures to be necessary to express an opinion on the financial
statements and internal control over financial reporting of Scottish Re Group
Limited.

You are authorized to attach a copy of this letter as an exhibit to Form 12b-25
to the Securities and Exchange Commission.

Very truly yours,

/s/ Ernst & Young LLP