Exhibit 99 (a)

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,
2005 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.