EXHIBIT (10)(a)

                         CONSENT OF INDEPENDENT AUDITORS



                         Consent of Independent Auditors

We consent to the reference to our firm under the caption "Independent Auditors"
in the Statement of Additional Information and to the use of our reports (1)
dated February 14, 2003 with respect to the statutory-basis financial statements
and schedules of Transamerica Occidental Life Insurance Company and (2) dated
January 31, 2003 with respect to the subaccounts of Separate Account VA-2L,
which are available for investment by contract owners of the
Dreyfus/Transamerica Triple Advantage Variable Annuity, included in
Post-Effective Amendment No. 25 to the Registration Statement (Form N-4 No.
33-49998) and related Prospectus of Dreyfus/Transamerica Triple Advantage
Variable Annuity.

                                                           /s/Ernst & Young LLP

Des Moines, Iowa
April 25, 2003