Exhibit 23a - Consent of Auditors

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this  Registration  Statement 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 the Registration Statement No. 333-61146 on Form
N-4 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 Prospectuses and Statement
of Additional Information.




/s/ Deloitte & Touche LLP
Chicago, Illinois
July 31, 2001