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. 333-28769) 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. 10 to the
Registration Statement (Form S-1 No. 333-28765) 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