EXHIBIT 23(b)


                            CONSENT OF INDEPENDENT AUDITOR




The Board of Directors
AmerUs Life Holdings, Inc.
Des Moines, Iowa 


Ladies and Gentlemen:

          We hereby consent to the use of our report incorporated herein by
reference. 


                                   KPMG Peat Marwick LLP

                                   /s/ KPMG Peat Marwick LLP
                                   --------------------------------

Des Moines, Iowa
July 25, 1997