Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Form S-1 Post-Effective
Amendment No. 1 to Registration Statement No. 333-158176 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,
and to the reference to us under the heading "Experts" in the Exhibit, which is
part of this Registration Statement.

/s/ Deloitte & Touche, LLP

Chicago, Illinois
June 12, 2009