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                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectuses constituting part of this
Amendment No. 8 to the registration statement (Form S-2 No. 33-63799) (the
"Registration Statement") of our report dated February 15, 2001, relating to
the financial statements of Fortis Benefits Insurance Company, which appears in
such Prospectuses. We also consent to the use in the Statement of Additional
Information constituting part of this Registration Statement of our report
dated April 6, 2001, relating to the financial statements of Fortis Benefits
Insurance Company Variable Account D, which appears in such Statement of
Additional Information. We also consent to the reference to us under the
heading "Experts" in such Statement of Additional Information.



/s/ PricewaterhouseCoopers LLP



Minneapolis, Minnesota
April 13, 2001