Consent of Independent Registered Public Accounting Firm



We consent to the  incorporation  by  reference in the  Registration  Statements
(Form S-8 No. 333-129714,  333-126771,  333-51496 and 333-104389)  pertaining to
the  stock  option  plans  of  Scottish  Re  Group  Limited  and  (Form  S-3 No.
333-113030)  pertaining to the shelf  registration  of securities of Scottish Re
Group  Limited  of our  reports  dated  March  13,  2006,  with  respect  to the
consolidated  financial  statements  of Scottish Re Group  Limited,  Scottish Re
Group Limited's management's assessment of the effectiveness of internal control
over  financial  reporting,  and the  effectiveness  of  internal  control  over
financial reporting of Scottish Re Group Limited, included in this Annual Report
(Form 10-K) for the year ended December 31, 2005.


/s/ Ernst & Young LLP
Philadelphia, Pennsylvania
March 13, 2006