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. 33-59261) and Prospectus filed with the Securities
and Exchange Commission contemporaneously with this Registration Statement
Form S-1 No. 333-35592. 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. 3 to the Registration Statement (Form S-1 No. 333-35592) 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