EXHIBIT C

                         OPINION AND CONSENT OF ACTUARY

         On  behalf  of AIG Life  Insurance  Company,  I hereby  consent  to the
inclusion of the Table of Guaranteed  Monthly Cost of Insurance Rates,  Table of
Acquisition  Expenses  Per $1,000 of Face Amount and Table of Initial  Surrender
Charges  in a  Registration  Statement  of Form S-6  registering  Variable  Life
Insurance Policies.

                         /s/ Michael J. Burns, FSA, MAAA
                         -------------------------------
                             Michael J. Burns, FSA, MAAA

Dated:  May 24, 1999