CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the use in this Post-Effective Amendment No. 13 to Registration
Statement Nos. 333-70963 and 811-09201 of COLI VUL-2 Series Account of
Great-West Life & Annuity Insurance Company on Form N-6 of our report dated
March 27, 2006 on the financial statements of COLI VUL-2 Series Account and our
report dated March 29, 2006 on the consolidated financial statements of
Great-West Life & Annuity Insurance Company appearing in the Statement of
Additional Information and to the reference to us under the heading "Independent
Registered Public Accounting Firm" in the Statement of Additional Information,
which is part of such Registration Statement.


/s/DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP

Denver, Colorado
April 26, 2006