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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Statement of Additional Information
constituting part of this Registration Statement on Form N-4 for
Variable Separate Account (Portion Relating to the PolarisAmerica
Variable Annuity) of Anchor National Life Insurance Company of our
report dated January 31, 2000, relating to the consolidated financial
statements of Anchor National Life Insurance Company, and of our report
dated March 3, 2000, relating to the financial statements of Variable
Separate Account (Portion Relating to the Polaris II Variable Annuity),
which appear in such Statement of Additional Information, and to the
incorporation by reference of our report for Anchor National Life
Insurance Company into the Prospectus which constitutes part of this
Registration Statement. We also consent to the reference to us under
the heading "Independent Accountants" in such Prospectus and to the
reference to us under the heading "Financial Statements" in such
Statement of Additional Information.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Woodland Hills, California
September 26, 2000