Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Post-Effective Amendment
No. 6 to Registration Statement No. 333-111553 of Lincoln Benefit Life (the
"Company"), on Form S-3 of our report dated March 13, 2008, relating to the
financial statements and financial statement schedules of the Company,
appearing in the Annual Report on Form 10-K of the Company for the year ended
December 31, 2007, and our report dated March 25, 2008 on the financial
statements of the sub-accounts comprising Lincoln Benefit Life Variable Annuity
Account, included in the Statement of Additional Information included in
Registration Statement No. 333-109688.

                                          /s/ DELOITTE & TOUCHE LLP

                                          Chicago, Illinois
                                          April 25, 2008