EXHIBIT 32

SECTION 1350 CERTIFICATIONS

Each of the undersigned hereby certifies that to his knowledge the quarterly report on Form 10-Q for the fiscal period ended September 30, 2006 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 result of operations of Lincoln Benefit Life Company.

November 7, 2006

/s/ Casey J. Sylla

Casey J. Sylla

Chairman of the Board and

President

/s/ John C. Pintozzi

John C. Pintozzi

Senior Vice President and

Chief Financial Officer

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