EXHIBIT (10)(b)
                                ---------------


                        OPINION AND CONSENT OF ACTUARY


          [Transamerica Occidental Life Insurance Company Letterhead]

April 10, 2002


Transamerica Occidental Life Insurance Company
4333 Edgewood Road NE
Cedar Rapids, Iowa 52499-0001

Re:    Separate Account VA-2L
       Registration on Form N-4  SEC File No. 33-49998

Dear Sir/Madam:

With regard to the above registration statement, I have examined such documents
and made such inquiries as I have deemed necessary and appropriate, and on the
basis of such examination, have the following opinions:

Fees and charges deducted under the Dreyfus/Transamerica Triple Advantage
Variable Annuity policies are those deemed necessary to appropriately reflect:

(1)    the expenses incurred in the acquisition and distribution of the
       Policies,

(2)    the expenses associated with the development and servicing of the
       policies,

(3)    the assumption of certain risks arising from the operation and management
       of the policies and/or riders to the policy and that provides for a
       reasonable margin of profit.

Fees and charges assessed against the policy values in the variable account
include:

(i)    Service Charge and Administrative Charge

(ii)   Surrender Charge

(iii)  Mortality and Expense Risk Fee (M&E)

(iv)   Taxes (including premium and other taxes if applicable)

(v)    Any applicable rider fees or charges

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Dreyfus/Transamerica Triple Advantage
Variable Annuity, to achieve a reasonable Return on Investment (ROI), which is
within the range of industry practice with respect to comparable variable
annuity products.


Transamerica Occidental Life Insurance Company
April 10, 2002
Page 2



Except by coincidence, it is not expected that actual charges assessed in a
given year would exactly offset actual expenses incurred. Acquisition expenses
(as well as major product and/or systems development expenses) are incurred "up
front" and recovered, with a reasonable profit margin, through future years'
charges. In addition, the company cannot increase certain charges under the
Policies in the pricing process.

Therefore, in my opinion, the fees and charges deducted under the Policies, in
the aggregate, are reasonable in relation to the services rendered, the expenses
expected to be incurred, and the risks assumed by the company.

I hereby consent to the use of this opinion, which is included as an Exhibit to
the Registration Statement.



       /s/ Calvin R. Birkey
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Calvin R. Birkey, FSA, MAAA
Managing Actuary
Transamerica Occidental Life Insurance Company