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 February 4, 2000, in Pre-Effective Amendment No. 1 (Form N-4,
No. 333-95155) under the Securities Act of 1933 and Amendment No. 3 (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
June 8, 2000
