Exhibit 99


                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned director of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

November 1, 2002



Lawrence W. Dahl
Executive Vice President and Director








                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned director of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

November 1, 2002



Margaret G. Dyer
Director








                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned director of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

November 1, 2002



Marla G. Friedman
Director








                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned director of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

November 1, 2002



Douglas F. Gaer
Executive Vice President and Director








                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned director of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

November 1, 2002



John C. Lounds
Director








                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned director of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

November 1, 2002



J. Kevin McCarthy
Director









                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned officer of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

February 1, 2003



Samuel H. Pilch
Group Vice President & Controller






                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned director of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

November 1, 2002



Steven E. Shebik
Senior Vice President, Chief Financial Officer and Director








                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned director of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

November 1, 2002



Casey J. Sylla
Chairman of the Board, Chief Executive Officer and Director








                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned director of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

November 1, 2002



B. Eugene Wraith
President, Chief Operating Officer and Director








                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                  LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
                                  (REGISTRANT)

                                       AND

                          LINCOLN BENEFIT LIFE COMPANY
                                   (DEPOSITOR)

Know all men by these presents that the undersigned officer of Lincoln Benefit
Life Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, with full power of substitution, for his in any and
all capacities, to sign any registration statements of Lincoln Benefit Life
Company and its Lincoln Benefit Life Company Variable Annuity Account and any
amendments thereto, and to file the same, with exhibits and other documents in
connection therewith, with the Securities and Exchange Commission or any other
regulatory authority as may be necessary or desirable, hereby ratifying and
confirming all that each of said attorney-in-fact and agent, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

February 1, 2003



James P. Zils
Treasurer