EXHIBIT 23



                         Consent of Independent Auditors


We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated February 16, 1995 on the financial statements of Fortis
Benefits Insurance Company and our report dated March 24, 1995 on the financial
statements of Fortis Benefits Insurance Company Variable Account D in the
Registration Statement on Form S-1 and related Prospectus being filed under the
Securities Act of 1933 for the registration of flexible premium deferred
combination variable and fixed annuity contracts



/s/ Ernst & Young LLP

Minneapolis, Minnesota
January 29, 1996