November 4, 1997





To Whom It May Concern:

This opinion is furnished in connection with the registration statement filed by
American  United  Life  Insurance  Company  with  the  Securities  and  Exchange
Commission under the Securities Act of 1933 (the  "Registration  Statement") and
the variable life insurance policies (the "Policies") therein described.

In my capacity as Assistant  Vice President and Individual  Product  Actuary,  I
provided  actuarial advice  concerning the preparation of the Policies,  and the
Registration Statement, as amended, and the Exhibits thereto.

In my opinion,  the illustrations of benefits under the Policies included in the
"Illustrations of Account Values, Cash Values,  Death Benefits,  and Accumulated
Premium Payments" Section of the prospectus,  based on the assumptions stated in
the illustrations, are consistent with the provisions of the respective forms of
the Policies.  The ages selected in the illustrations are  representative of the
manner in which the Policies operate.

I hereby consent to the filing of this opinion as an exhibit to the Registration
Statement  and  to  the  use of my  name  under  the  heading  "Experts"  in the
prospectus.

Sincerely,


/s/ Stephen J. Pearson

Stephen J. Pearson, FSA, MAAA
Assistant Vice President and Individual Product Actuary