Exhibit 7.(a)
CONSENT OF INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption "Experts" and
"Financial Statements" and to the use of our reports dated April 7, 2000 and
March 28, 2000 (with respect to the financial statements of Southland Separate
Account L1 and the finanical statements of Southland Life Insurance Company,
respectively), in Post-Effective Amendment No. 7 to the Registration Statement
(Form S-6 No. 33-97852) and related Prospectus of Southland Life Insurance
Company and Southland Separate Account L1 dated May 1, 2000.
/s/ ERNST & YOUNG LLP
Atlanta, Georgia
October 13, 2000
