Exhibit 24(a)
                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned  director of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution,  for his in any and
all  capacities,  to sign any  registration  statements of Lincoln  Benefit Life
Company and its Lincoln Benefit Life Variable Annuity Account 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,  hereby ratifying and confirming all
that each of said  attorney-in-fact and agent, or his substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.

January 23, 2004



Kevin R. Slawin
Director