Exhibit 24(a)
                                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.

January 23, 2004



Kevin R. Slawin
Director