ERNST & YOUNG LLP



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the use of our report dated February 17, 2000 on the
financial statements of Fortis Benefits Insurance Company in this
Post-Effective Amendment No. 9 (Form S-2 No. 33-63829) to the Registration
Statement and related Prospectus of Fortis Benefits Insurance Company for the
registration of flexible premium deferred combination variable and fixed
annuity contracts.

Minneapolis, Minnesota                                     /s/ Ernst & Young LLP
April 4, 2002