Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement on Form S-1 of our report
dated March 8, 2012 relating to the financial statements and financial
statement schedules of Lincoln Benefit Life Company appearing in the
Prospectus, which is part of this Registration Statement. We also consent to
the reference to us under the headings "Experts" in such Prospectus.

/s/ Deloitte & Touche LLP

Chicago, Illinois
March 27, 2012