Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts" and to 
the use of our report dated February 27, 1998 on the financial statements of 
Fortis Benefits Insurance Company and our report dated March 27, 1998 on the 
financial statements of Fortis Benefits Insurance Company Variable Account D 
in Amendment No 1 to the Registration Statement (Form S-1 No. 333-43805) and 
related Prospectus and Statement of Additional Information of Fortis Benefits 
Insurance Company for the registration of flexible premium deferred 
combination variable and fixed annuity contracts.

     /s/
     Ernst & Young LLP



Minneapolis, Minnesota
April 24, 1998