Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in this Post-Effective Amendment
No. 8 to Registration Statement No. 333-59765 of Lincoln Benefit Life Company
(the "Company"), on Form S-3 of our report dated March 10, 2006, (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), relating to the financial
statements and financial statement schedules of the Company, appearing in the
Annual Report on Form 10-K of the Company for the year ended December 31, 2005,
to its use in the Statement of Additional Information (included as part of
Registration Statement No. 333-50545 of Lincoln Benefit Life Variable Annuity
Account (the "Account")), which is incorporated by reference in the Prospectus
of the Account, to the use of our report dated March 10, 2006 on the financial
statements of the sub-accounts of the Account, also appearing in the Statement
of Additional Information, and to the reference to us under the heading
"Experts" in Exhibit 99 of Part II of this Registration Statement.



/s/ Deloitte & Touche LLP
Chicago, Illinois
April 17, 2006