Exhibit    7.  Consents of  Independent  Auditors  
               (a) Deloitte & Touche LLP 
               (b) Coopers & Lybrand L.L.P.



INDEPENDENT AUDITORS' CONSENT


We  consent to the use in this  Pre-Effective  Amendment  No. 1 to  Registration
Statement  No.  333-35587  of United of Omaha  Separate  Account B of our report
dated February 2, 1998, on the financial  statements of United of Omaha Separate
Account B and our report dated April 21, 1997,  on the  financial  statements of
United of Omaha Life Insurance Company appearing in the Registration  Statement,
and to the related reference to us under the heading "Independent Auditors".



DELOITTE & TOUCHE LLP



Omaha, Nebraska
February 2, 1998




                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the inclusion in this registration statement on Form S-6 (File No.
333-35587) of our report, which includes an explanatory  paragraph regarding the
change  in  opinion  as  required  by  Financial   Accounting   Standards  Board
Interpretation 40, APPLICABILITY OF GENERALLY ACCEPTED ACCOUNTING  PRINCIPLES TO
MUTUAL LIFE INSURANCE AND OTHER ENTERPRISES, as amended (FIN 40), dated February
23, 1996  [except for the change in our opinion as required by FIN 40, for which
the date is April 9, 1997], on our audits of the financial  statements of United
of Omaha  Life  Insurance  Company  (United)  as of and for the two years in the
period ended December 31, 1995.

We also consent to the reference to our firm as independent auditors for United.


Coopers & Lybrand L.L.P.
Omaha, Nebraska
February 2, 1998