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. 333-180371 of our report dated March 8, 2013, relating to the
financial statements and financial statement schedules of Lincoln Benefit Life
Company, appearing in the Prospectus, which is part of such Registration
Statement, and to the reference to us under the heading "Experts" in such
Prospectus.

/s/ Deloitte & Touche LLP

Chicago, Illinois
April 2, 2013