Exhibit 99 (b)

EXPERTS

The financial statements and the related financial statement schedules
incorporated in the Prospectuses 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 Statements of Additional Information (which are part of Registration
Statements No. 333-55306, No. 333-62922, No. 333-65826 and No. 69660) have been
audited by Deloitte & Touche LLP, independent auditors, as stated in their
report, which is incorporated in the Prospectuses 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 in the Prospectuses by
reference from the Statements of Additional Information (which are part of
Registration Statements No. 333-55306, No. 333-62922 and No. 333-65826) have
been audited by Deloitte & Touche LLP, independent auditors, as stated in their
report incorporated in the Prospectuses 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 Separate Account A as of December 31, 2003 and for each of the
periods in the two year period then ended incorporated in the Prospectus by
reference from the Statement of Additional Information (which is part of
Registration Statements No. 333-69660) have been audited by Deloitte & Touche
LLP, independent auditors, as stated in their report incorporated in the
Prospectus 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.