SUTHERLAND
 ASBILL &                               1275 Pennsylvania Avenue, N.W.
BRENNAN LLP                             Washington, D.C. 20004-2415
Attorneys at Law                        Tel: (202) 383-0100
                                        Fax: (202) 637-3593
                                        www.sablaw.com



                                October 25, 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.  12 to the  Registration
Statement  on Form S-1 for Golden  American  Life  Insurance  Company  (File No.
333-28765).  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