INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 4 to Registration Statement No. 333-59765 of Lincoln Benefit Life Company
(the "Company") on Form S-3 of our report dated February 20, 2002 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, 2001, 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 8, 2002
relating to the financial statements of the Account also appearing in such
Statement of Additional Information and to the reference to us under the heading
"Experts" in such Prospectus and Statement of Additional Information.




/s/ Deloitte & Touche LLP
Chicago, Illinois
April 24, 2002