1


                           Consent of Independent Auditors


We consent to the reference to our firm under the caption "Experts" in the
Statement of Additional Information and to the use of our report dated February
17, 2000 on the financial statements of Fortis Benefits Insurance Company and
our report dated March 29, 2000 on the financial statements of Fortis Benefits
Insurance Company Variable Account D in Amendment No. 8 to the Registration
Statement (Form S-2 No. 33-63799) and related Prospectus and Statement of
Additional Information of Fortis Benefits Insurance Company for the registration
of flexible premium deferred combination variable and fixed annuity contracts.



/s/ Ernst & Young LLP



Minneapolis, Minnesota
April 16, 2001