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. 333-28679) 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. 3 to the Registration
Statement (Form S-1 No. 333-95511) 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