Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on
Form S-3 of our report dated March 17, 2009, relating to the financial
statements and financial statement schedules of Lincoln Benefit Life Company
appearing in the Annual Report on Form 10-K of Lincoln Benefit Life Company for
the year ended December 31, 2008, to its incorporation by reference in the
Prospectus, which is included in this Registration Statement, and to the
reference to us under the heading "Experts" in Exhibit 99 of Part II of this
Registration Statement.

/s/ Deloitte & Touche, LLP

Chicago, Illinois
March 20, 2009