EXHIBIT 99.2



                                    Exhibit 8

                   Consent of Sutherland Asbill & Brennan LLP






                                S.A.B. letterhead

                                                     April 12, 2001



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

               RE:    WRL Series Life Account
                      WRL Freedom Elite
                      FILE NO. 333-62397

Gentlemen:

        We hereby consent to the use of our name under the caption "Legal
Matters" in the Prospectuses for the WRL Freedom Elite contained in
Post-Effective Amendment No. 4 to the Registration Statement on Form S-6 (File
No. 333-62397) of the WRL Series Life Account filed by Western Reserve Life
Assurance Co. of Ohio with the Securities and Exchange Commission. In giving
this consent, we do not admit that we are in the category of persons whose
consent is required under Section 7 of the Securities Act of 1933.

                                      Very truly yours,

                                      SUTHERLAND ASBILL & BRENNAN LLP

                                       By: /s/ STEPHEN E. ROTH
                                           --------------------
                                           Stephen E. Roth