Exhibit 23(a) Consent of Independent Registered Public Accounting Firm

We consent to the  incorporation by reference in this  Post-Effective  Amendment
No. 3 to  Registration  Statement No.  333-111553  of Lincoln  Benefit Life (the
"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 the 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 Company),  which is part of Registration  Statement 333-109688
of Lincoln Benefit Life Variable Annuity Account (the "Account"), 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  reference  to us under the  heading  "Experts"  in such
Statement of Additional Information and in Exhibit 99 of Part II of this of this
Registration Statement.



/s/ Deloitte & Touche LLP

Chicago, Illinois

April 25, 2005




Exhibit 23(b) Consent of Attorneys


Christopher S. Petito                                      202-986-8283


                                                           April 25, 2005


Lincoln Benefit Life Company
Lincoln Benefit Life Variable Annuity Account
2940 South 84th Street
Lincoln, Nebraska 68506-4142

Ladies and Gentlemen:

     We hereby  consent to the  reference  to our name under the caption  "Legal
Matters" in this  Post-Effective  Amendment No. 3 to the Registration  Statement
No.  333-111553  of Lincoln  Benefit  Life  Company on Form S-3.  In giving this
consent, we do not admit that we are in the category of persons whose consent is
required under Section 7 of the Securities Act of 1933.

                               Very truly yours,

                               LeBoeuf, Lamb, Greene & MacRae, L.L.P.

                               /s/ Christopher S. Petito
                            By:---------------------------
                                  Christopher S. Petito