Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 1 to Registration
Statement No. 333-165963 on Form S-1 of our report dated March 11, 2011
relating to the financial statements and financial statement schedules of
Lincoln Benefit Life Company, appearing in the Prospectus, which is part of
this Registration Statement, and to the reference to us under the heading
"Experts" appearing in the Other Information section in such Prospectus.

/s/ Deloitte & Touche LLP
Chicago, Illinois
April 11, 2011