Exhibit 23

                          INDEPENDENT AUDITORS' CONSENT

     We  consent  to the  incorporation  by  reference  in  this  Post-Effective
Amendment No. 4 to Registration  Statement No. 333-66452 of Lincoln Benefit Life
Company  (the  "Company")  on Form S-3 of our  report  dated  February  4, 2004,
relating  to the  financial  statements  and  the  related  financial  statement
schedules  of the Company,  appearing  in the Annual  Report on Form 10-K of the
Company for the year ended  December  31, 2003,  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. 333-61146 of Lincoln
Benefit Life Variable Annuity Account (the "Account"),  to the use of our report
dated March 31, 2004,  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 this  Registration  Statement  and in such
Statement of Additional Information.




/s/ Deloitte & Touche LLP

Chicago, Illinois
April 13, 2004