EXHIBIT 2(b)


Writer's Direct Number
(713) 831-2738
                               January 19, 2000

American General Life Insurance Company
2727-A Allen Parkway
Houston, Texas 77019

Dear Ladies and Gentlemen:

This opinion is furnished in connection with the Registration Statement on Form
S-6, File No. 333-87307 ("Registration Statement") of Separate Account VL-R
("Separate Account VL-R") of American General Life Insurance Company ("AGL")
covering an indefinite number of units of interest in Separate Account VL-R
under The One VUL Solution (policy form No. 99615) flexible premium variable
life insurance policies ("Policies").  Net premiums received under the Policies
may be allocated to Separate Account VL-R as described in the prospectus
included in the Registration Statement.

I participated in the preparation of the Policies and I am familiar with their
provisions.  I am also familiar with the description contained in the
prospectus.  In my opinion:

     The Illustrations of Hypothetical Policy Benefits appearing on page 18 of
     the Prospectus (the "Illustrations") are consistent with the provisions of
     the Policies.  The assumptions upon which these Illustrations are based,
     including the current charges and the currently planned .25% and .50%
     reductions in the daily charges after a specified number of years, are
     stated in the prospectus and are reasonable.  The Policies have not been
     designed so as to make the relationship between premiums and benefits, as
     shown in the Illustrations, appear disproportionately more favorable to
     prospective purchasers of Policies for preferred risk (the best risk class
     offered by AGL) non-tobacco user males age 45, than to prospective
     purchasers of Policies for males at other ages within this risk class or
     any other risk class, or for females.  The particular Illustrations shown
     were not selected for the purpose of making the relationship appear more
     favorable.

I hereby consent to the use of this opinion as an exhibit to the Registration
Statement and to the reference to my name under the heading "Accounting and
Actuarial Experts" in the prospectus.


                                         /s/ ROBERT M. BEUERLEIN
                                         -------------------------------------
                                         Robert M. Beuerlein
                                         Senior Vice President & Chief Actuary