EXHIBIT 23(a)

Sutherland
 Asbill &                          1275 Pennsylvania Ave., NW
Brennan LLP                        Washington, DC  20004-2415
Attorneys at Law                   Tel: (202) 383-0100
                                   Fax: (202) 637-3593
                                   www.sablaw.com


                               April 18, 2001



VIA EDGAR
- ---------
Board of Directors
Golden American Life Insurance Company
1475 Dunwoody Drive
West Chester, PA  19380-1478

Ladies and Gentlemen:

We hereby consent to the reference to our name under the caption
"Legal Matters" in the Prospectus filed as part of Amendment No. 4
to the Registration Statement on Form S-1 for Golden American Life
Insurance Company (File No. 333-95457). In giving this consent, we do
not admit that we are in the category of persons whose consent is
required under Section 7 of the Securities Act of 1933.

                                   Very truly yours,

                                   SUTHERLAND ASBILL & BRENNAN LLP

                                   By: /s/ Stephen E. Roth
                                       -------------------
                                       Stephen E. Roth