Exhibit 23

INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation by reference in this  Post-Effective  Amendment
No. 6 to  Registration  Statement No.  333-59769 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.  333-50737 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 the  Registration  Statement  and in  such  Statement  of
Additional Information.



/s/ Deloitte & Touche LLP

Chicago, Illinois
April 13, 2004