Exhibit 99 (b)

EXPERTS
The financial statements and the related financial statement schedules
incorporated in this Prospectus by reference from Glenbrook Life and Annuity
Company's Annual Report on Form 10-K for the year ended December 31, 2003 and
from the Statement of Additional Information (which is part of the Registration
Statement on Form N-4 of Glenbrook Life Multi-Manager Variable Account) have
been audited by Deloitte & Touche LLP, independent auditors, as stated in their
report, which is incorporated herein by reference, and have been so incorporated
in reliance upon the report of such firm given upon their authority as experts
in accounting and auditing.

The financial statements of the sub-accounts comprising Glenbrook Life
Multi-Manager Variable Account as of December 31, 2003 and for each of the
periods in the two year period then ended incorporated herein by reference from
the Statement of Additional Information (which is part of the Registration
Statement on Form N-4 of Glenbrook Life Multi-Manager Variable Account), have
been audited by Deloitte & Touche LLP, independent auditors, as stated in their
report incorporated herein by reference, and have been so incorporated in
reliance upon the report of such firm given upon their authority as experts in
accounting and auditing.

The financial statements of the sub-accounts comprising Glenbrook Life and
Annuity Company Variable Account as of December 31, 2003 and for each of the
periods in the two year period then ended incorporated herein by reference from
the Statement of Additional Information (which is part of the Registration
Statement on Form N-4 of Glenbrook Life Multi-Manager Variable Account), have
been audited by Deloitte & Touche LLP, independent auditors, as stated in their
report incorporated herein by reference, and have been so incorporated in
reliance upon the report of such firm given upon their authority as experts in
accounting and auditing.

The financial statements of the sub-accounts comprising Glenbrook Life Scudder
Variable Account (A) as of December 31, 2003 and for each of the periods in the
two year period then ended incorporated herein by reference from the Statement
of Additional Information (which is part of the Registration Statement on Form
N-4 of Glenbrook Life Multi-Manager Variable Account), have been audited by
Deloitte & Touche LLP, independent auditors, as stated in their report
incorporated herein by reference, and have been so incorporated in reliance upon
the report of such firm given upon their authority as experts in accounting and
auditing.