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 Benefit Insurance Company in this Post-Effective
Amendment No. 5 (Form S-2 No. 333-65231) to the Registration Statement and
related Prospectus of Fortis Benefit Insurance Company for the registration of
flexible premium deferred combination variable and fixed annuity contracts.

                                                           /s/ Ernst & Young LLP

Minneapolis, Minnesota
April 4, 2002