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                                                                          FORTIS


April 5, 2004

Board of Directors
First Fortis Life Insurance Company
576 Bielenberg Drive
Woodbury, MN  55125

RE:  Masters Variable Annuity
     First Fortis Life Insurance Company
     File No. 333-14761

Dear Sir/Madam:

This opinion is furnished in connection with the registration under the
Securities Act of 1933, as amended, of a certain Variable Annuity Contract (the
"Contract") that will be offered and sold by First Fortis Life Insurance Company
(the "Company"). I have examined such documents (including the Form S-2
Registration Statement) and reviewed such questions of law as I considered
necessary and appropriate, and on the basis of such examination and review, it
is my opinion that:

1.   The Company is a corporation duly organized and validly existing as a stock
     life insurance company under the laws of New York and is duly authorized by
     the Insurance Department of the State of New York to issue the Contract.

2.   The form of the Contract that will be issued by the Company has been filed
     in states where it is eligible for approval and upon issuance will be valid
     and binding upon the Company.

I hereby consent to the use of this opinion as an exhibit to the Form S-2
Registration Statement and to the reference to my name under the heading "Legal
Opinions" in the prospectus included as a part of such Form S-2.

Sincerely,

/s/ Douglas R. Lowe

Douglas R. Lowe