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Exhibit 10(b)
CONSENT OF INDEPENDENT ACCOUNTANTS
To the Board of Directors
State Farm Life Insurance Company
We hereby consent to the use in Post-Effective Amendment No. 7 of the
Registration Statement of State Farm Life Insurance Company Variable Annuity
Separate Account on Form N-4 (No. 333-19189) of our report dated February 22,
2000, on our audits of the statutory financial statements of State Farm Life
Insurance Company. We also consent to the reference to our Firm under the
heading "Experts" in the Statement of Additional Information.
/s/ PricewaterhouseCoopers LLP
Chicago, Illinois
August 18, 2000
