Exhibit 11


     INDEPENDENT AUDITORS' CONSENT

     We consent to the use in this Pre Effective Amendment No. 1 to the
     Registration Statement No. 333-46401 of New England Variable Life Separate
     Account (the "Separate Account") of New England Life Insurance Company (the
     "Company") of our reports dated February 10, 1998 and February 17, 1998, on
     the financial statements of the Separate Account and the Company for the
     years ended December 31, 1997 and 1996 appearing in the Prospectus (which
     expressed unqualified opinions and, with respect to the Company, includes
     an explanatory paragraph referring to the change in the basis of accounting
     and the change in corporate organization), which is part of such
     Registration Statement.

     We also consent to the reference to us under the heading "Experts" in such
     Registration Statement.   


     DELOITTE & TOUCHE LLP
     Boston, Massachusetts
     July 7, 1998    

 
                                                                      Exhibit 11



                      CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------



We consent to the inclusion in Pre-Effective Amendment No. 1 to the Registration
Statement on Form S-6 (File No. 333-46401) of our reports, which include adverse
opinions as to generally accepted accounting principles and unqualified opinions
as to statutory accounting practices prescribed or permitted by the Insurance
Department of the State of Delaware, dated March 8, 1996, except as to the
information in the second paragraph under "Basis of Presentation and Principles
of Consolidation" of Note 1, for which the date is February 18, 1997, on our
audits of the statutory financial statements of New England Variable Life
Insurance Company and New England Pension and Annuity Company, and our report
dated February 6, 1996, on our audit of New England Variable Life Separate
Account of New England Variable Life Insurance Company. We also consent to the
inclusion in this registration statement of our report, which includes an
adverse opinion as to generally accepted accounting principles and an
unqualified opinion as to conformity with The Insurance Act 1978, dated April
23, 1996, on our audit of the statutory financial statements of Exeter
Reassurance Company, Ltd., and our report dated February 9, 1996, on our audit
of New England Securities Corporation, and our report dated February 29, 1996,
on our audit of TNE Advisors, Inc., and our report dated March 14, 1996, on our
audit of Newbury Insurance Company, Limited. We also consent to the reference to
our firm under the caption "Experts" in this Pre-Effective Amendment.


                                    PricewaterhouseCoopers LLP

                                    PricewaterhouseCoopers



Boston, Massachusetts
July 7, 1998