Consent of Independent Auditors



We consent to the reference to our firm under the caption "Independent Auditors
and Financial Statements" in the prospectus and to the use of our report dated
April 13, 2001 with respect to the statutory-basis financial statement and
schedule of Transamerica Occidental Life Insurance Company, included in
Pre-Effective Amendment No. 1 to the Registration Statement (Form S-6 No.
333-71956) and related Prospectus of Transaccumulator VUL cv, A Flexible Premium
Variable Universal Life Insurance Policy.


/s/ Ernst & Young LLP


Des Moines, Iowa
January 2, 2002