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Exhibit 7
Consent of Independent Auditors
We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated February 18, 2000 with respect to the statutory-basis
financial statements and schedules of Western Reserve Life Assurance Co. of
Ohio, included in Post-Effective Amendment No. 6 to the Registration Statement
(Form S-6 No. 333-57681) and related Prospectus of WRL Series Life Corporate
Account.
/s/ Ernst & Young
Des Moines, Iowa
November 1, 2000