Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Independent
Registered Public Accounting Firm" and to the use of our reports dated March 25,
2005, with respect to the financial statements of John Hancock Life Insurance
Company (U.S.A.) (formerly, The Manufacturers Life Insurance Company (U.S.A.))
and dated March 18, 2005,with respect to the financial statements of John
Hancock Life Insurance Company (U.S.A) Separate Account N (formerly, The
Manufacturers Life Insurance Company (U.S.A.) Separate Account N), which are
contained in the Statement of Additional Information in Pre- Effective Amendment
No. 1 in the Registration Statement (Form N-6 No. 333-126668) and related
Prospectus of John Hancock Life Insurance Company (U.S.A) Separate Account N
(formerly, The Manufacturers Life Insurance Company (U.S.A.) Separate Account
N).

                                                          /s/ ERNST & YOUNG LLP

Boston, MA
October 6, 2005