<DOCUMENT>
<TYPE>EX-99.3III
<SEQUENCE>3
<FILENAME>dex993iii.txt
<DESCRIPTION>OPINION OF CONSENT OF JAMES J. REILLY
<TEXT>

<PAGE>

                                                                 Exhibit 3(iii)



                                April 25, 2001



New England Life Insurance Company
501 Boylston Street
Boston, MA 02117

Gentlemen:

In my capacity as Second Vice President and Actuary of New England Life
Insurance Company (the "Company"), I have provided actuarial advice concerning:

     The preparation of Post-Effective Amendment No. 12 to the registration
     statement on Form S-6 (File No. 33-52050) filed by New England Variable
     Life Separate Account and the Company with the Securities and Exchange
     Commission under the Securities Act of 1933 with respect to variable life
     insurance policies (the "Registration Statement"); and

     The preparation of policy forms for the variable life insurance policies
     described in the Registration Statement (the "Policies").

It is my professional opinion that:

1.   The illustrations of death benefits, net cash values, accumulated premiums,
     internal rates of return on net cash values and internal rates of return on
     death benefits shown in Appendix A of the Prospectus, based on the
     assumptions stated in the illustrations, are consistent with the provisions
     of the Policies.  The rate structure of the Policies has not been designed
     so as to make the relationship between premiums and benefits, as shown in
     the illustrations, appear to be correspondingly more favorable to
     prospective purchasers of Policies for males aged 35 or 45 in the
     underwriting class illustrated than to prospective purchasers of Policies
     for males at other ages or for females.  Insureds in other underwriting
     classes may have higher cost of insurance charges and premiums.

2.   The information contained in the description of historical investment
     experience in Appendix B, based on the assumptions stated in the Appendix,
     is consistent with the provisions of the Policies.
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Page 2
April 25, 2001


3.   The illustration of net scheduled premiums and net unscheduled payments
     shown under the heading "Charges and Expenses-Deductions from Premiums and
     Unscheduled Payments" in the Prospectus contains the net scheduled premium
     and net unscheduled payment amounts allocated to the Variable Account for
     scheduled premiums and unscheduled payments of $2,000 each under a Policy
     with no riders and covering an insured who is not in a substandard risk or
     automatic issue classification.

4.   The information contained in the example of how the maximum loanable amount
     is determined under the heading "Other Policy Features-Loan Provision" in
     the Prospectus is consistent with the Provisions of the Policies.

5.   The information contained in the examples of how the maximum amount of cash
     available for withdrawal is determined, under the heading "Partial
     Surrender and Partial Withdrawal" in the Prospectus, is consistent with the
     provisions of the Policies.

6.   The information contained in the example of how a change in tabular cash
     value at the premium recalculation date impacts partial withdrawals, the
     Option 2 death benefit and the special premium option, in Appendix F of the
     Prospectus.

I hereby consent to the filing of this opinion as an Exhibit to this Post-
Effective Amendment to the Registration Statement and to the use of my name
under the heading "Experts" in the Prospectus.

                                 Sincerely,

                                 /s/ James J. Reilly

                                 James J. Reilly, Jr., F.S.A.,M.A.A.A.
                                 Second Vice President and Actuary
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