Exhibit 99

                                     EXPERTS

The  financial   statements  and  the  related  financial   statement  schedules
incorporated in this Prospectus by reference from Lincoln Benefit Life Company's
Annual  Report on Form 10-K for the year ended  December 31, 2003,  and from the
Statement of Additional Information (which is part of Registration Statement No.
333-61146 of Lincoln Benefit Life Variable Annuity Account) have been audited by
Deloitte & Touche LLP, independent auditors, as stated in their report, which is
incorporated herein by reference, and have been so incorporated in reliance upon
the report of such firm given upon their  authority as experts in accounting and
auditing.

The financial  statements of Lincoln Benefit Life Variable Annuity Account as of
December 31, 2003, and for each of the periods in the two year period then ended
incorporated  herein by reference from the Statement of Additional  Information,
have been audited by Deloitte & Touche LLP, independent  auditors,  as stated in
their report incorporated herein by reference,  and have been so incorporated in
reliance  upon the report of such firm given upon their  authority as experts in
accounting and auditing.