Consent of Independent Accountants


We consent to the inclusion in this  prospectus for the Modified  Single Premium
Variable Life  Insurance  Policy,  of our report dated  February 19, 1997 on our
audit of the financial  statements of American United Life Insurance Company. We
also consent to reference to our Firm under the caption "Independent Auditors."



                                             /s/ Coopers & Lybrand L.L.P.

                                                 COOPERS & LYBRAND L.L.P.

Indianapolis, Indiana
November 3, 1997