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                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this
Post-Effective Amendment No. 8 to the registration statement (Form S-2 No.
333-14761) of our report dated February 15, 2002, relating to the financial
statements of First Fortis Life Insurance Company, which appear in such
Prospectus.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 4, 2002