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EXHIBIT 10
CONSENT OF INDEPENDENT ACCOUNTANTS
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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 Polaris II/PolarisAmerica Variable
Annuities) 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 of Variable Separate Account
(Portion Relating to the PolarisAmerica Variable Annuity), which constitutes
part of this Registration Statement. We consent to the incorporation by
reference of our above mentioned reports for Anchor National Life Insurance
Company and Variable Separate Account (Portion Relating to the Polaris II
Variable Annuity) into the Prospectus of Variable Separate Account (Portion
Relating to the Polaris II Variable Annuity), which constitutes part of this
Registration Statement. We also consent to the reference to us under the heading
"Independent Accountants" in such Prospectuses 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
December 28, 2000
