Exhibit 23(b) - Consent of Ernst & Young LLP, Independent Auditors


We consent to the reference to our firm under the caption
"Independent Auditors" and to the use of our report dated
February 25, 2000, with respect to the financial statements
of Separate Account B in the Statement of Additional Information
incorporated by reference from the Registration Statement (Form N-4
No. 333-66757) filed with the Securities and Exchange Commission
contemporaneously with this Registration Statement. We also consent
to the use of our report dated February 4, 2000, with respect to
the financial statements of Golden American Life Insurance Company,
and to the reference to our firm under the caption "Experts" in
the Prospectus included in this Amendment No. 7 to the Registration
Statement (Form S-1 No. 333-66745) of Golden American Life Insurance
Company.

Our audits also included the financial statement schedules of
Golden American Life Insurance Company included in Item 16(b)(2).
These schedules are the responsibility of the Company's management.
Our responsibility is to express an opinion based on our audits. In
our opinion, the financial statement schedules referred to above,
when considered in relation to the basic financial statements taken
as a whole, present fairly in all material respects the information
set forth therein.

                                    /s/ Ernst & Young

Des Moines, Iowa
December 11, 2000