EX-99.(N) 2 dex99n.txt CONSENT OF INDEPENDENT REGISTERED ACCOUNTING FIRM Exhibit (n) CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Post-Effective Amendment No. 14/Amendment No. 30 to the Registration Statement No. 033-91226/811-06025 on Form N-6 of our report dated March 26, 2007, relating to the financial statements of Metropolitan Life Separate Account UL appearing in the Prospectus, which is part of such Registration Statement, and the use of our report dated April 2, 2007, on the consolidated financial statements of Metropolitan Life Insurance Company (the "Company") (which report expresses an unqualified opinion and includes an explanatory paragraph referring to the change in the method of accounting for defined benefit pension and other postretirement plans, and for certain non-traditional long duration contracts and separate accounts as required by new accounting guidance which the Company adopted on December 31, 2006, and January 1, 2004, respectively), appearing in the Statement of Additional Information, which is part of such Registration Statement. We also consent to the reference to us under the headings "Independent Registered Public Accounting Firm" in the Prospectus and "Independent Registered Public Accounting Firm" in the Statement of Additional Information, which are parts of such Registration Statement. /s/ DELOITTE & TOUCHE LLP Certified Public Accountants Tampa, Florida April 17, 2007