Exhibit 99

                                     Experts

The  financial   statements  and  the  related  financial   statement  schedules
incorporated  in the 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.
333-82427) have been audited by Deloitte & Touche LLP, independent  auditors, as
stated in their report,  which is  incorporated  by reference in the Prospectus,
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 the  sub-accounts  comprising  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 in the Prospectus by reference from
the Statement of Additional Information (which is part of Registration Statement
No. 333-82427) have been audited by Deloitte & Touche LLP, independent auditors,
as stated in their report incorporated in the Prospectus 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.