EXHIBIT 23(a)

                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Registration Statement on Form S-3 of our report dated
January 31, 2001 appearing on page F-2 of Anchor National Life Insurance
Company's Annual Report on Form 10-K for the year ended December 31, 2000 and of
our report dated November 9, 2001 relating to the financial statements of
Variable Annuity Account Two. We also consent to the reference to us under the
heading "Independent Accountants" in such Prospectus.



PricewaterhouseCoopers LLP
Los Angeles, California
December 21, 2001