Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement on Form S-1 of our report
dated March 8, 2012 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. We also consent to the reference to us
under the headings "Experts" in such Prospectus.


/s/ Deloitte & Touche LLP


Chicago, Illinois
March 27, 2012