EXHIBIT 32

          CERTIFICATIONS PURSUANT TO 18 UNITED STATES CODE SECTION 1350

     Each of the undersigned hereby certifies that to his knowledge the report
on Form 10-K for the fiscal year ended December 31, 2004 of Lincoln Benefit Life
Company filed with the Securities and Exchange Commission fully complies with
the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of
1934 and that the information contained in such report fairly presents, in all
material respects, the financial condition and results of operations of Lincoln
Benefit Life Company.


Date:  March 15, 2005

                                                /s/ Casey J. Sylla
                                                ------------------
                                                Casey J. Sylla
                                                Chairman of the Board and
                                                Chief Executive Officer

                                                /s/ Steven E. Shebik
                                                --------------------
                                                Steven E. Shebik
                                                Senior Vice President and
                                                Chief Financial Officer