Exhibit 99 EXPERTS

The  financial   statements  and  the  related  financial   statement  schedules
incorporated  in this  Registration  Statement  by  reference  from the  Lincoln
Benefit Life Company  Annual Report on Form 10-K for the year ended December 31,
2004 have been  audited by  Deloitte & Touche  LLP,  an  independent  registered
public  accounting  firm, as stated in their report,  which is  incorporated  by
reference herein (which report expresses an unqualified  opinion and includes an
explanatory  paragraph  relating to a change in method of accounting for certain
nontraditional  long-duration  contracts and for separate accounts in 2004), and
have been so included and  incorporated in reliance upon the report of such firm
given upon their authority as experts in accounting and auditing.





Exhibit 99(c) Powers of Attorney


                                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.

March 18, 2005



John C. Pintozzi
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.

March 18, 2005



Douglas B. Welch
Director, Vice President



                                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.

March 18, 2005



Steven C. Verney
Treasurer