Consent of Ernst & Young LLP, Independent Auditors


We consent to the reference to our firm under the caption "Independent Auditors"
and to the use of our reports dated March 28, 2003 with respect to the
consolidated financial statements of The Manufacturers Life Insurance Company
(U.S.A.) and the financial statements of Separate Account N of The Manufacturers
Life Insurance Company (U.S.A.), which are contained in the Statement of
Additional Information in Post-Effective Amendment No. 1 to the Registration
Statement (Form N-6 No. 333-100567) and related prospectus of Separate Account N
of The Manufacturers Life Insurance Company (U.S.A.).


                                      /s/ ERNST & YOUNG LLP



Philadelphia, Pennsylvania
July 25, 2003