Exhibit 10

                      Consent of PricewaterhouseCoopers LLP



               Consent of Independent Certified Public Accountants

We hereby consent to the use in this Post-Effective Amendment No. 17 to the
Registration Statement on Form S-6 of our report dated February 16, 2000,
relating to the financial statements and financial highlights of the subaccounts
constituting the WRL Series Life Account, which appears in such Registration
Statement. We also consent to the reference to us under the heading "Experts" in
such Registration Statement.

PricewaterhouseCoopers LLP

Tampa, Florida
October 29, 2001