Consent of Independent Registered Public Accounting Firm

We consent to the references to our firm under the captions "Financial
Highlights for the Acquiring Fund" and in Sections 4.1(i) and 4.2(h) of
"Representations and Warranties" in Appendix A in the Proxy Statement/Prospectus
of SBL Fund, relating to the reorganization of Series W into Series H and to the
incorporation by reference of our report dated February 10, 2006 (except for
Note 9, as to which the date is February 21, 2006), with respect to the
financial statements and financial highlights of each series of SBL Fund in this
Registration Statement (Form N-14), filed with the Securities and Exchange
Commission.


                                                         /s/ Ernst & Young LLP

Kansas City, Missouri
March 3, 2006