Exhibit 10
Consent of Independent Auditors
We consent to the reference to our firm under the caption "Experts" and to the
use of our report on Jefferson Pilot Financial Insurance Company and
Subsidiaries dated August 1, 2000, in Post-Effective Amendment No. 1 (Form N-4,
No. 333-95155) under the Securities Act of 1933 and Amendment No. 5 (Form N-4,
No. 811-9779) under the Investment Company Act of 1940 and related Statement of
Additional Information of The Pilot Elite Variable Annuity issued by Jefferson
Pilot Financial Insurance Company.
/s/ ERNST & YOUNG LLP
Greensboro, North Carolina
August 1, 2000
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Consent of Independent Accountants
The Board of Directors
Jefferson Pilot Financial Insurance Company
We consent to the inclusion of our report dated June 16, 2000, with respect to
the consolidated balance sheets of Guarantee Life Companies, Inc. as of December
31, 1999 and 1998, and the related consolidated statements of income,
comprehensive income, shareholders' equity and cash flows for each of the years
in the three-year period ended December 31, 1999 included herein and to the
reference to our firm under the heading "Experts" in the prospectus.
/s/ KPMG LLP
Omaha, Nebraska
August 1, 2000
