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. 333-28755) filed with the Securities
and Exchange Commission comtemporaneously 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 each of the
Prospectuses included in this Amendment No. 3 to the Registration Statement
(Form S-1 No. 333-95457) 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 LLP

Des Moines, Iowa
December 11, 2000