Exhibit 27(l)

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





                                 WRL LETTERHEAD



January 13, 2004



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

        RE:    WRL Series Life Account
               WRL Freedom Elite Builder II
               File Nos. 333-110315/811-4420

Gentlemen:

        This opinion is furnished in connection with the filing by Western
Reserve Life Assurance Co. of Ohio ("Western Reserve") of Pre-Effective
Amendment No. 1 (the "Amendment") to the Registration Statement on Form N-6 for
the WRL Freedom Elite Builder II, a flexible premium variable life insurance
policy ("Policy").

        The forms of the Policy were prepared under my direction, and I am
familiar with the Registration Statement and Exhibits thereof.

        In my opinion:
1)      the illustrations of death benefits, cash values, and net surrender
        values included in Appendix C to the Prospectus are consistent with the
        provisions of the Policy and Western Reserve's administrative
        procedures;
2)      the rate structure of the Policy has not been designed so as to make the
        relationship between premiums and benefits, as shown in the
        illustrations, appear to be materially more favorable than for other
        prospective purchasers; and
3)      the illustrations represent a rating classification, premium payment
        amount, and issue age such that they are fairly representative of
        Policies sold.

        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.

        This document is intended exclusively for the purpose of documenting the
above stated opinion on the Appendix C illustrations and the above stated
consents. This document may not be appropriate for other purposes.

Very truly yours,

/s/ Lorne Schinbein

Lorne Schinbein
Vice President and Managing Actuary