EX-10 2 consent.htm ACCOUNTING CONSENT consent.htm
Consent of Independent Registered Public Accounting Firm


The Board of Directors and Shareholder
Nationwide Life Insurance Company:

We consent to the use of our reports with respect to Nationwide VLI Separate Account- 2 dated March 9, 2011 and Nationwide Life Insurance Company and subsidiaries dated March 1, 2011, included herein, and to the reference to our firm under the heading “Independent Registered Public Accounting Firm” in the Statement of Additional Information (File No. 033-42180) on Form N-6.  Our report for Nationwide Life Insurance Company and subsidiaries refers to the Company’s change in its method of evaluating other-than-temporary impairments of debt securities due to the adoption of new accounting requirements issued by the FASB, as of January 1, 2009.


/s/ KPMG LLP
  
Columbus, Ohio
April 11, 2011