EX-23 2 0002.txt CONSENTS Exhibit 23(a) Consent of Independent Auditors INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference in this Post-Effective Amendment No. 3 to Form S-1 to Registration Statement No. 333-59765 of Lincoln Benefit Life Company (the "Company") on Form S-3 of our report dated February 23, 2001 relating to the financial statements and the related financial statement schedule of the Company appearing in the Annual Report on Form 10-K of the Company for the year ended December 31, 2000, to its use in the Statement of Additional Information (which is incorporated by reference in the Prospectus of the Company), which is part of Registration Statement No. 333-50545 of Lincoln Benefit Life Variable Annuity Account (the "Account"), to the use of our report dated March 16, 2001 relating to the financial statements of the Account also appearing in such Statement of Additional Information and to the references to us under the heading "Experts" in such Prospectus and Statement of Additional Information. /s/ Deloitte & Touche LLP Chicago, Illinois April 19, 2001 Exhibit 23(b) Consent of Attorneys Christopher S. Petito 202-965-8152 April 19, 2001 Lincoln Benefit Life Company Lincoln Benefit Life Variable Annuity Account Lincoln Benefit Life Centre Lincoln, Nebraska 68501-0469 Ladies and Gentlemen: We hereby consent to the reference to our name under the caption "Legal Matters" in this Post-Effective Amendment No. 3 to the Registration Statement No. 333-59765 of Lincoln Benefit Life Variable Annuity Account on Form S-3. 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, Jorden Burt LLP /s/ Christopher S. Petito By:--------------------------- Christopher S. Petito