Exhibit 27(l)

                     Opinion and Consent of Lorne Schinbein
      as to Actuarial Matters Pertaining to the Securities Being Registered





                                 WRL LETTERHEAD




April 21, 2003


Western Reserve Life Assurance Co. of Ohio
570 Carillon Parkway
St. Petersburg, FL  33716

         RE:      WRL Series Life Account
                  WRL Freedom Wealth Protector
                  File Nos. 33-69138/811-4420

Gentlemen:

         This opinion is furnished in connection with the filing by Western
Reserve Life Assurance Co, of Ohio of Post-Effective Amendment No. 20 (the
"Amendment") to the Registration Statement on Form N-6 for the WRL Freedom
Wealth Protector, a joint survivorship flexible premium variable life insurance
policy ("Policy"). It is my opinion that the Prospectus, including the Fee
Tables, and the Statement of Additional Information contained in the Amendment
accurately describe the Policy. The forms of the Policy were prepared under my
direction, and I am familiar with the Registration Statement and Exhibits
thereof.

         I hereby consent to use of this opinion as an exhibit to the Amendment
and to the reference to my name under the heading "Experts" in the Statement of
Additional Information.

Very truly yours,



/s/ Lorne Schinbein

Lorne Schinbein
Vice President and Managing Actuary