Exhibit 10(b)



         [TRANSMITTED ON SUTHERLAND, ASBILL & BRENNAN LLP LETTERHEAD]


                                April 27, 2001


Board of Directors
Canada Life Insurance Company of America
Canada Life of America Variable Annuity Account 2
330 University Avenue
Toronto, Canada M5G 1R8

Ladies and Gentlemen:

We hereby consent to the use of our name under the caption "Legal Matters" in
the Statement of Additional Information contained in Post-Effective Amendment
No. 14 under the Securities Act of 1933 and Post-Effective Amendment No. 18
under the Investment Company Act of 1940 to the Registration Statement on Form
N-4 (File No. 33-55890) filed by Canada Life Insurance Company of America and
Canada Life of America Variable Annuity Account 2 with the Securities and
Exchange Commission. In giving this consent, we do not admit that we are in the
category of persons whose consent is required under Section 7 of the Securities
Act of 1933.

                         Very truly yours,

                         SUTHERLAND ASBILL & BRENNAN LLP


                         By:   /s/  Stephen E. Roth
                               --------------------
                               Stephen E. Roth