Exhibit (23)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 2 to Registration
Statement No. 333-158180 on Form S-1 of our report dated March 12, 2010 relating
to the financial statements and financial statement schedules of Lincoln Benefit
Life Company (which report expresses an unqualified opinion and includes an
explanatory paragraph relating to a change in recognition and presentation for
other-than-temporary impairments of debt securities in 2009), appearing in the
Prospectus, which is part of this Registration Statement, and to the reference
to us under the heading "Experts" in such Other Information.

/S/ DELOITTE & TOUCHE LLP

Chicago, Illinois
April 7, 2010