April 20, 1998



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.   20549


Dear Sir:

This opinion is furnished in connection with the Form S-6 Registration Statement
under the Securities Act of 1933, as amended ("1933 Act"), of a certain modified
single  premium  variable  life  insurance  policy (the  "Policy")  that will be
offered and sold by American  Skandia  Life  Assurance  Corporation  and certain
units of interest to be issued in connection with the Policy.

The  hypothetical  illustrations of the Policy used in the Form S-6 Registration
Statement  accurately reflect reasonable  estimates of projected  performance of
the Policy under the  stipulated  rates of investment  return,  the  contractual
expense  deductions  and  guaranteed  cost-of-insurance  rates,  and utilizing a
reasonable estimation for expected fund operating expenses.

I  hereby  consent  to the use of this  opinion  as an  exhibit  to the Form S-6
Registration  Statement  and to the  reference  to my  name  under  the  heading
"Experts"  in the  Prospectus  included as a part of such Form S-6  Registration
Statement.

                                                     Very truly yours,


                                                  /s/William H. Strong
                                                    William H. Strong, FSA, MAAA
                                                     Vice President


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