Exhibit 23(b)  Consent of Attorneys




Christopher S. Petito                                              202-965-8152


                                                 July 31, 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  Registration  Statement No.  333-61146 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