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 19, 2001, 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) and Prospectus filed with the Securities
and Exchange Commission contemporaneously with this Registration  Statement
(Form S-1 No. 333-28765).  We also consent to the use of our report dated
March 12, 2001, with respect to the consolidated  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. 11 to
the Registration Statement (Form S-1 No. 333-28765) of Golden American Life
Insurance Company.

Our audits (to which the date of our report is March 12, 2001) also included
the consolidated 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 consolidated financial
statement schedules  referred to above,  when considered in relation to the
basic consolidated financial statements taken as a whole, present fairly in all
material respects the information set forth therein.

                                           /s/ Ernst & Young LLP

Atlanta, Georgia
April 18, 2001