Exhibit 23(a)

INDEPENDENT AUDITORS' CONSENT


We consent to the use in this Registration Statement of Lincoln Benefit Life
Company on Form S-1 of our report dated March 20, 1998 on the consolidated
financial statements of Lincoln Benefit Life Company and subsidiary, appearing
in the Prospectus, which is part of this Registration Statement, and to the
reference to us under the heading "Experts" in such Prospectus.


/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE LLP

Lincoln, Nebraska
July 17, 1998



                                                                 Exhibit 23(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statement 
of Lincoln Benefit Life Company on Form S-1 of our report dated March 20, 
1998 on the financial statements of Lincoln Benefit Life Variable Annuity 
Account, appearing in the Statement of Additional Information.

/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE LLP

Lincoln, Nebraska
July 17, 1998