SPVLI

                                                                      Exhibit 8b






INDEPENDENT AUDITORS' CONSENT

We  consent to the use in this  Pre-Effective  Amendment  No. 2 to  Registration
Statement No. 333-38119 of American  Skandia Life Assurance  Corporation on Form
S-6 of our report dated March 10, 1997, appearing in the Prospectus,  which is a
part of such  Registration  Statement,  and to the  reference  to us  under  the
heading "Experts" appearing in such Prospectus.

/s/ Deloitte & Touche LLP
New York, New York
April 23, 1998