Exhibit 99 (a)

EXPERTS

The financial statements and the related financial statement schedules
incorporated in this Registration Statement by reference from the Lincoln
Benefit Life Company Annual Report on Form 10-K for the year ended December 31,
2006 have been audited by Deloitte & Touche LLP, an independent registered
public accounting firm, as stated in their report, which is incorporated by
reference herein and have been so included and incorporated in reliance upon the
report of such firm given upon their authority as experts in accounting and
auditing.




Exhibit 99 (c)


                            DURABLE POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)


The undersigned Director, Chairman of the Board and Chief Executive Officer of
Lincoln Benefit Life Company constitutes and appoints Michael J. Velotta, as his
true and lawful attorney-in-fact and agent, in any and all capacities, to sign
the following registration statements: File No. 333-111553, 333-66452,
333-88045, 333-59769, 333-59765, of Lincoln Benefit Life Company, and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

March 20, 2007


s/s James E. Hohmann
------------------------
James E. Hohmann
Director, Chairman of the Board
and Chief Executive Officer