EXHIBIT 23.B

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts" and to the
incorporation by reference in Pre-Effective Amendment No. 2 to the Registration
Statement on Form F-3 of Manulife Financial Corporation and John Hancock
Variable Life Insurance Company pertaining to John Hancock Variable Life
Insurance Company's market value adjustment interests under deferred annuity
contracts and Manulife Financial Corporation's subordinated guarantee relating
thereto of our reports (a) dated March 17, 2009, with respect to the
consolidated financial statements of Manulife Financial Corporation as at
December 31, 2008 and 2007 and for the years then ended and the effectiveness of
internal control over financial reporting of Manulife Financial Corporation as
at December 31, 2008; and (b) dated March 18, 2008, with respect to the
consolidated financial statements of Manulife Financial Corporation as at
December 31, 2007 and 2006 and for the years then ended and the effectiveness of
internal control over financial reporting of Manulife Financial Corporation as
at December 31, 2007, filed with the Securities and Exchange Commission.


                                        /s/ ERNST & YOUNG LLP
Toronto, Canada                         Chartered Accountants
April 7, 2009                           Licensed Public Accountants