ARTHUR ANDERSEN LLP


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                   -----------------------------------------

As independent public accountants, we hereby consent to the use of our 
report (and to all references to our Firm) included in or made a part of 
this Registration Statement File No. 333-65511 for Alpine Life Insurance 
Company Separate Account Two on Form S-6.


                                             /s/ Arthur Andersen



Hartford, Connecticut
April 12, 1999