Exhibit 23(b)                                       Consent of Attorneys




Christopher S. Petito                                      202-965-8152


                                     April 24, 2002


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.
333-88045 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