<Page>


                                                                         [LOGO]

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Post-Effective Amendment No. 10 to the
registration statement on Form S-2 (No. 333-14761) (the "Registration
Statement") of our report dated February 20, 2004, relating to the financial
statements of First Fortis Life Insurance Company, which appears in such
Registration Statement. We also consent to the reference to us under the heading
"Independent Accountants" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 5, 2004