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Exhibit 23.1
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CONSENT OF ERNST & YOUNG, INDEPENDENT AUDITORS
We consent to the incorporation by reference of our report dated March 22, 2000,
with respect to the consolidated financial statements and schedules of Scottish
Annuity & Life Holdings, Ltd. included in its Annual Report (Form 10-K) for the
year ended December 31, 1999, filed with the Securities and Exchange Commission
in the Registration Statement (Form S-8) pertaining to the Second Amended and
Restated 1998 Stock Option Plan, the 1999 Stock Option Plan, and the Harbourton
Employee Options.
/s/ ERNST & YOUNG
Ernst & Young
George Town, Grand Cayman
British West Indies
December 6, 2000
