EXHIBIT 2(b)

AMERICAN GENERAL LIFE
INSURANCE COMPANY
P.O. Box 1591 - Houston, Texas 77251-1591                      A Subsidiary of
713-522-1111                                      American General Corporation


Writer's Direct Number
(713) 831-3246


                                March 18, 1998


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


Dear Sir:


This opinion is furnished in  connection  with the  Registration  Statement on
Form S-6, File No. 333- 42567  ("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 Platinum  Investor I (policy form No. 97600) and Platinum  Investor
II (policy form No. 97610) 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 24
      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% reduction 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.



Opinion and Consent
Page 2

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/WAYNE A. BARNARD
                                          -------------------
                                          Wayne A. Barnard,
                                          Senior Vice President & Chief Actuary


                                          March 18, 1998
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                                          Date