Exhibit 23(a) Consent of Independent Auditors


INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation by reference in this  Post-Effective  Amendment
No. 3 to Form S-1 to  Registration  Statement No.  333-59769 of Lincoln  Benefit
Life Company (the  "Company") on Form S-3 of our report dated  February 23, 2001
relating  to the  financial  statements  and  the  related  financial  statement
schedule  of the  Company  appearing  in the  Annual  Report on Form 10-K of the
Company for the year ended  December  31, 2000,  to its use in the  Statement of
Additional  Information (which is incorporated by reference in the Prospectus of
the Company),  which is part of Registration  Statement No. 333-50737 of Lincoln
Benefit Life Variable Annuity Account (the "Account"),  to the use of our report
dated March 16, 2001  relating to the  financial  statements of the Account also
appearing in such Statement of Additional  Information  and to the references to
us under the heading  "Experts" in such  Prospectus  and Statement of Additional
Information.




/s/ Deloitte & Touche LLP
Chicago, Illinois
April 19, 2001




Exhibit 23(b) Consent of Attorneys


Christopher S. Petito                                               202-965-8152


                                                April 19, 2001


Lincoln Benefit Life Company
Lincoln Benefit Life Variable Annuity Account
Lincoln Benefit Life Centre
Lincoln, Nebraska  68501-0469

Ladies and Gentlemen:

We hereby consent to the reference to our name under the caption "Legal Matters"
in  this  Post-Effective  Amendment  No.  3 to the  Registration  Statement  No.
333-59769  of Lincoln  Benefit  Life  Variable  Annuity  Account on Form S-3. In
giving  this  consent,  we do not admit that we are in the  category  of persons
whose consent is required under Section 7 of the Securities Act of 1933.

                               Very truly yours,

                               Jorden Burt LLP

                               /s/ Christopher S. Petito
                            By:----------------------
                                   Christopher S. Petito