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.
333-50737) 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 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. 333-50737) 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.



Exhibit 99(b)
                                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