EXHIBIT 2(a)


AMERICAN GENERAL
LIFE COMPANIES
2727-A ALLEN PARKWAY, HOUSTON, TEXAS 77019

Writer's Direct Number
(713) 831-8471

                                August 19, 1998


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

Dear Ladies and Gentlemen:

     This opinion is furnished in connection with the filing of a Registration
Statement on Form S-6, File No. 333-53909 ("Registration Statement") of Separate
Account VL-R ("Separate Account VL-R") of American General Life Insurance
Company ("AGL"). The Registration Statement covers an indefinite number of units
of interest in Separate Account VL-R ("Units") funding Legacy Plus (policy form
No. 98615)  individual flexible premium variable life insurance policies issued
by AGL ("Policies"). Net premiums received under the Policies are allocated by
AGL to Separate Account VL-R to the extent directed by owners of the Policies.
Net premiums under other variable life insurance policies which may be issued by
AGL may also be allocated to Separate Account VL-R.

     The Policies are designed to provide life insurance protection and are to
be offered in the manner described in the prospectus and the prospectus
supplements included in the Registration Statement. The Policies will be sold
only in jurisdictions authorizing such sales.  I have examined all such
corporate records of AGL and such other documents and laws as I consider
appropriate as a basis for the opinion expressed herein.

     Based on the foregoing, I am of the opinion that:

     l.   AGL is a corporation duly organized and validly existing under the
          laws of the State of Texas.

     2.   Separate Account VL-R was duly established and is maintained by AGL
          pursuant to the laws of the State of Texas, under which income, gains
          and losses, whether or not realized, from assets allocated to Separate
          Account VL-R, are, in accordance with the Policies, credited to or
          charged against Separate Account VL-R without regard to other income,
          gains or losses of AGL.

     3.   Assets allocated to Separate Account VL-R will be owned by AGL. AGL is
          not a trustee with respect thereto. The Policies provide that the
          portion of the assets of Separate Account VL-R equal to the reserves
          and other contract liabilities with 


August 19, 1998
Page 2
 
          respect to Separate Account VL-R will not be chargeable with
          liabilities arising out of any other business AGL may conduct. AGL
          reserves the right to transfer assets of Separate Account VL-R in
          excess of such reserves and other Policy liabilities to the general
          account of AGL.

     4.   When issued and sold as described above, the Policies (including any
          Units duly credited thereunder) will be duly authorized and will
          constitute validly issued and binding obligations of AGL in accordance
          with their terms.

I hereby consent to the use of this opinion as an exhibit to the Registration
Statement.

                                    Sincerely,


                                    PAULETTA P. COHN
                                    ----------------------------
                                    Pauletta P. Cohn
                                    Associate General Counsel
                                      and Corporate Secretary