Exhibit 8

                   Opinion and Consent of Independent Auditors






                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the inclusion in the Registration Statement dated June 18, 1999 on
Form S-6 of our  report  dated  March 31,  1999,  on our audit of the  financial
statements (statutory basis) of Acacia National Life Insurance Company as of and
for the years ended  December  31, 1998 and 1997 and our report  dated April 30,
1999 on our audit of the financial  statements of Acacia National  Variable Life
Insurance  Separate  Account I as of  December  31, 1998 and for the years ended
December 31, 1998 and 1997.  We also consent to the  reference to our Firm under
the caption "Experts".


                                             /s/PricewaterhouseCoopers
Washington, D.C.
June 16, 1999