Exhibit 24

                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)

The undersigned director of Lincoln Benefit Life Company constitutes and
appoints Frederick F. Cripe and Susan L. Lees and each of them (with full power
to each of them to act alone) as his true and lawful attorney-in-fact and agent,
in any and all capacities, to sign this Form S-3 registration statement of
Lincoln Benefit Life Company, as registrant, and any amendments thereto, and to
file the same, with exhibits and other documents in connection therewith, with
the Securities and Exchange Commission or any other regulatory authority as may
be necessary or desirable. I hereby ratify and confirm each and every act that
said attorney-in-fact and agent may lawfully do or cause to be done by virtue
hereof. My subsequent disability or incapacity shall not affect this Power of
Attorney.

March 20, 2009


/s/ LAWRENCE W. DAHL
- ------------------------------
Lawrence W. Dahl
President, Chief Operating Officer & Director




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)

The undersigned director of Lincoln Benefit Life Company constitutes and
appoints Frederick F. Cripe and Susan L. Lees and each of them (with full power
to each of them to act alone) as his true and lawful attorney-in-fact and agent,
in any and all capacities, to sign this Form S-3 registration statement of
Lincoln Benefit Life Company, as registrant, and any amendments thereto, and to
file the same, with exhibits and other documents in connection therewith, with
the Securities and Exchange Commission or any other regulatory authority as may
be necessary or desirable. I hereby ratify and confirm each and every act that
said attorney-in-fact and agent may lawfully do or cause to be done by virtue
hereof. My subsequent disability or incapacity shall not affect this Power of
Attorney.

March 20, 2009


/s/ SAMUEL H. PILCH
- ------------------------------
Samuel H. Pilch
Group Vice President & Controller




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)

The undersigned director of Lincoln Benefit Life Company constitutes and
appoints Frederick F. Cripe and John C. Pintozzi and each of them (with full
power to each of them to act alone) as her true and lawful attorney-in-fact and
agent, in any and all capacities, to sign this Form S-3 registration statement
of Lincoln Benefit Life Company, as registrant, and any amendments thereto, and
to file the same, with exhibits and other documents in connection therewith,
with the Securities and Exchange Commission or any other regulatory authority as
may be necessary or desirable. I hereby ratify and confirm each and every act
that said attorney-in-fact and agent may lawfully do or cause to be done by
virtue hereof. My subsequent disability or incapacity shall not affect this
Power of Attorney.

March 20, 2009


/s/ SUSAN L. LEES
- ------------------------------
Susan L. Lees
Director, Senior Vice President, General Counsel and Secretary




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)

The undersigned director of Lincoln Benefit Life Company constitutes and
appoints Frederick F. Cripe and Susan L. Lees and each of them (with full power
to each of them to act alone) as his true and lawful attorney-in-fact and agent,
in any and all capacities, to sign this Form S-3 registration statement of
Lincoln Benefit Life Company, as registrant, and any amendments thereto, and to
file the same, with exhibits and other documents in connection therewith, with
the Securities and Exchange Commission or any other regulatory authority as may
be necessary or desirable. I hereby ratify and confirm each and every act that
said attorney-in-fact and agent may lawfully do or cause to be done by virtue
hereof. My subsequent disability or incapacity shall not affect this Power of
Attorney.

March 20, 2009


/s/ JOHN C. LOUNDS
- ------------------------------
John C. Lounds
Director and Vice President




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)

The undersigned director of Lincoln Benefit Life Company constitutes and
appoints Frederick F. Cripe and Susan L. Lees and each of them (with full power
to each of them to act alone) as his true and lawful attorney-in-fact and agent,
in any and all capacities, to sign this Form S-3 registration statement of
Lincoln Benefit Life Company, as registrant, and any amendments thereto, and to
file the same, with exhibits and other documents in connection therewith, with
the Securities and Exchange Commission or any other regulatory authority as may
be necessary or desirable. I hereby ratify and confirm each and every act that
said attorney-in-fact and agent may lawfully do or cause to be done by virtue
hereof. My subsequent disability or incapacity shall not affect this Power of
Attorney.

March 20, 2009


/s/ JOHN C. PINTOZZI
- ---------------------------------
John C. Pintozzi
Director, Senior Vice President and Chief Financial Officer




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)

The undersigned director of Lincoln Benefit Life Company constitutes and
appoints Frederick F. Cripe and Susan L. Lees and each of them (with full power
to each of them to act alone) as his true and lawful attorney-in-fact and agent,
in any and all capacities, to sign this Form S-3 registration statement of
Lincoln Benefit Life Company, as registrant, and any amendments thereto, and to
file the same, with exhibits and other documents in connection therewith, with
the Securities and Exchange Commission or any other regulatory authority as may
be necessary or desirable. I hereby ratify and confirm each and every act that
said attorney-in-fact and agent may lawfully do or cause to be done by virtue
hereof. My subsequent disability or incapacity shall not affect this Power of
Attorney.

March 20, 2009


/s/ MATTHEW S. EASLEY
- -----------------------------------
Matthew S. Easley
Director




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                          LINCOLN BENEFIT LIFE COMPANY
                                  (REGISTRANT)

The undersigned director of Lincoln Benefit Life Company constitutes and
appoints Susan L. Lees and John C. Pintozzi and each of them (with full power to
each of them to act alone) as his true and lawful attorney-in-fact and agent, in
any and all capacities, to sign this Form S-3 registration statement of Lincoln
Benefit Life Company, as registrant, and any amendments thereto, and to file the
same, with exhibits and other documents in connection therewith, with the
Securities and Exchange Commission or any other regulatory authority as may be
necessary or desirable. I hereby ratify and confirm each and every act that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.
My subsequent disability or incapacity shall not affect this Power of Attorney.

March 20, 2009


/s/ FREDERICK F. CRIPE
- ---------------------------------
Frederick F. Cripe
Director, Chairman and Chief Executive Officer