Exhibit 99 (b)

                            DURABLE POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)


The undersigned Director, President and Chief Operating Officer of Lincoln
Benefit Life Company constitutes and appoints Michael J. Velotta, as his true
and lawful attorney-in-fact and agent, in any and all capacities, to sign the
following registration statements: File No. 333-111553, 333-66452, 333-88045,
333-59769, 333-59765, of Lincoln Benefit Life Company, 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. I hereby ratify and confirm each and
every act that said attorney-in-fact and agent may lawfully do or cause to be
done by virtue hereof. My subsequent disability or incapacity shall not affect
this Power of Attorney.

April 18, 2006


/s/ Lawrence W. Dahl
- ---------------------
Lawrence W. Dahl
Director, President and Chief Operating Officer









                            DURABLE POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)


The undersigned Director and Vice President of Lincoln Benefit Life Company
constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, in any and all capacities, to sign the following
registration statements: File No. 333-111553, 333-66452, 333-88045, 333-59769,
333-59765, of Lincoln Benefit Life Company, 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. I hereby ratify and confirm each and every act that
said attorney-in-fact and agent may lawfully do or cause to be done by virtue
hereof. My subsequent disability or incapacity shall not affect this Power of
Attorney.

April 18, 2006


/s/ John C. Lounds
- -------------------
John C. Lounds
Director and Vice President










                            DURABLE POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)


The undersigned Group Vice President and Controller of Lincoln Benefit Life
Company constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, in any and all capacities, to sign the following
registration statements: File No. 333-111553, 333-66452, 333-88045, 333-59769,
333-59765, of Lincoln Benefit Life Company, 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. I hereby ratify and confirm each and every act that
said attorney-in-fact and agent may lawfully do or cause to be done by virtue
hereof. My subsequent disability or incapacity shall not affect this Power of
Attorney.

April 18, 2006


/s/ Samuel H. Pilch
- --------------------
Samuel H. Pilch
Group Vice President and Controller










                            DURABLE POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)


The undersigned Director, Senior Vice President and Chief Financial Officer of
Lincoln Benefit Life Company constitutes and appoints Michael J. Velotta, as his
true and lawful attorney-in-fact and agent, in any and all capacities, to sign
the following registration statements: File No. 333-111553, 333-66452,
333-88045, 333-59769, 333-59765, of Lincoln Benefit Life Company, 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. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

April 18, 2006


/s/ John C. Pintozzi
- ---------------------
John C. Pintozzi
Director, Senior Vice President
and Chief Financial Officer










                            DURABLE POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)


The undersigned Director and Vice President of Lincoln Benefit Life Company
constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, in any and all capacities, to sign the following
registration statements: File No. 333-111553, 333-66452, 333-88045, 333-59769,
333-59765, of Lincoln Benefit Life Company, 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. I hereby ratify and confirm each and every act that
said attorney-in-fact and agent may lawfully do or cause to be done by virtue
hereof. My subsequent disability or incapacity shall not affect this Power of
Attorney.

April 18, 2006


/s/ Kevin R. Slawin
- --------------------
Kevin R. Slawin
Director and Vice President










                            DURABLE POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)


The undersigned Director, Chairman of the Board and Chief Executive Officer of
Lincoln Benefit Life Company constitutes and appoints Michael J. Velotta, as his
true and lawful attorney-in-fact and agent, in any and all capacities, to sign
the following registration statements: File No. 333-111553, 333-66452,
333-88045, 333-59769, 333-59765, of Lincoln Benefit Life Company, 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. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

April 18, 2006


/s/ Casey J. Sylla
- -------------------
Casey J. Sylla
Director, Chairman of the Board
and Chief Executive Officer










                            DURABLE POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)


The undersigned Treasurer of Lincoln Benefit Life Company constitutes and
appoints Michael J. Velotta, as his true and lawful attorney-in-fact and agent,
in any and all capacities, to sign the following registration statements: File
No. 333-111553, 333-66452, 333-88045, 333-59769, 333-59765, of Lincoln Benefit
Life Company, 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. I
hereby ratify and confirm each and every act that said attorney-in-fact and
agent may lawfully do or cause to be done by virtue hereof. My subsequent
disability or incapacity shall not affect this Power of Attorney.

April 18, 2006


/s/ Steven C. Verney
- ---------------------
Steven C. Verney
Treasurer










                            DURABLE POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)


The undersigned Director and Vice President of Lincoln Benefit Life Company
constitutes and appoints Michael J. Velotta, as his true and lawful
attorney-in-fact and agent, in any and all capacities, to sign the following
registration statements: File No. 333-111553, 333-66452, 333-88045, 333-59769,
333-59765, of Lincoln Benefit Life Company, 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. I hereby ratify and confirm each and every act that
said attorney-in-fact and agent may lawfully do or cause to be done by virtue
hereof. My subsequent disability or incapacity shall not affect this Power of
Attorney.

April 18, 2006


/s/ Douglas B. Welch
- ---------------------
Douglas B. Welch
Director and Vice President