Exhibit 23


                         Consent of Independent Auditors
                         -------------------------------



The Board of Directors
GE Life and Annuity Assurance Company:

We consent to the use of our report included herein.

Our report on the consolidated financial statements of GE Life and Annuity
Assurance Company and subsidiary dated January 15, 2002, contains explanatory
paragraphs that state that the Company changed its method of accounting for
derivatives in 2001 and for insurance-related assessments in 1999.




                              /s/ KPMG LLP




Richmond, Virginia
April 18, 2002