Exhibit 3.
                      Opinion of Counsel as to the Legality
                       of the Securities Being Registered






                                 [WRL Letterhead]


June 21, 2001


Board of Directors
Western Reserve Life Assurance Co. of Ohio
WRL Series Life Account
570 Carillon Parkway
St. Petersburg, Florida 33716

Gentlemen:

In my capacity as Vice President and Senior Counsel of Western Reserve Life
Assurance Co. of Ohio ("Western Reserve"), I have participated in the
preparation and review of the Pre-Effective Amendment No. 1 to the Registration
Statement on Form S-6 filed with the Securities and Exchange Commission (Reg.
No. 333-58322) under the Securities Act of 1933 for the registration of flexible
premium variable life insurance policies (the "Policies") to be issued with
respect to the WRL Series Life Account (the "Account"). The Account was
established on July 16, 1985, by the Board of Directors of Western Reserve as a
separate account for assets applicable to the Policies, pursuant to the
provisions of Section 3907.15 of the Ohio Revised Code.

I am of the following opinion:

  1.     Western Reserve has been duly organized under the laws of Ohio and is a
         validly existing corporation.

  2.     The Account has been duly created and is validly existing as a separate
         account pursuant to the aforesaid  provision of Ohio law.

  3.     Section 3907.15 of the Ohio Revised Code provides that the portion of
         the assets of the Account equal to the reserves and other liabilities
         for variable benefits under the Policies is not chargeable with
         liabilities arising out of any other business Western Reserve may
         conduct. Assets allocated to the Fixed Account under the Policies,
         however, are part of Western Reserve's general account and are subject
         to Western Reserve's general liabilities from business operations.

  4.     The Policies, when issued as contemplated by the Registration
         Statement, will be legal and binding obligations of Western Reserve in
         accordance with their terms.

In arriving at the foregoing opinion, I have made such examination of law and
examined such records and other documents as I judged to be necessary or
appropriate.

I hereby consent to the filing of this opinion as an exhibit to the Registration
Statement.

Very truly yours,


/s/ Kimberly A. Scouller
Kimberly A. Scouller
Vice President and Senior Counsel