Exhibit 23 Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in this Post-Effective Amendment
No. 7 to Registration Statement No. 333-59769 of Lincoln Benefit Life Company on
Form S-3 of our report dated February 24, 2005 (which report expresses an
unqualified opinion and includes an explanatory paragraph relating to a change
in method of accounting for certain nontraditional long-duration contracts and
for separate accounts in 2004), appearing in the Annual Report on Form 10-K of
Lincoln Benefit Life Company for the year ended December 31, 2004, to its use in
the Statement of Additional Information (which is incorporated by reference in
the Prospectus of the Lincoln Benefit Life Variable Annuity Account (the
"Account")), which is part of such Registration Statement, and to the use of our
report dated March 24, 2005 on the financial statements of the sub-accounts of
the Account, also appearing in such Statement of Additional Information.

We also consent to the references to us under the heading "Experts" in such
Statement of Additional Information and in Exhibit 99 of Part II of this
Registration Statement.




/s/ Deloitte & Touche LLP

Chicago, Illinois

April 4, 2005