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EXHIBIT (10)(a)
CONSENT OF INDEPENDENT AUDITORS
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Consent of Independent Auditors
We consent to the reference to our firm under the caption "Independent Auditors"
in the Statement of Additional Information and to the use of our reports
(1) dated February 18, 2000 with respect to the statutory-basis financial
statements and schedules of PFL Life Insurance Company, and (2) dated January
28, 2000 with respect to the subaccounts of PFL Life Variable Annuity Account C,
which are available for investment by contract owners of the Extra Variable
Annuity, included in Post-Effective Amendment No. 4 to the Registration
Statement (Form N-4 No. 333-83957) and related Prospectus of the Extra Variable
Annuity.
Ernst & Young LLP
Des Moines, Iowa
September 29, 2000
