<PAGE> PAGE 1
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<PAGE> PAGE 2
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010 A00AA02 THE VARIABLE ANNUITY LIFE INSURANCE COMPANY
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<PAGE> PAGE 8
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SIGNATURE
TITLE
EXHIBIT 23
Board of Directors and Contract Owners
The Paul Revere Variable Annuity
Contract Accumulation Fund
In planning and performing our audit of the financial statements of The Paul
Revere Variable Annuity Contract Accumulation Fund for the year ended December
31, 1999, we considered its internal control, including control activities for
safeguarding securities, in order to determine our auditing procedures for the
purpose of expressing our opinion on the financial statements and to comply
with the requirements of Form N-SAR, not to provide assurance on internal
control.
The management of The Paul Revere Variable Annuity Contract Accumulation Fund is
responsible for establishing and maintaining internal control. In fulfilling
this responsibility, estimates and judgments by management are required to
assess the expected benefits and related costs of controls. Generally, controls
that are relevant to an audit pertain to the entity's objective of preparing
financial statements for external purposes that are fairly presented in
conformity with generally accepted accounting principles. Those controls include
the safeguarding of assets against unauthorized acquisition, use, or
disposition.
Because of inherent limitations in internal control, errors or fraud may occur
and may not be detected. Also, projection of any evaluation of internal control
to future periods is subject to the risk that it may become inadequate because
of changes in conditions or that the effectiveness of the design and operation
may deteriorate.
Our consideration of internal control would not necessarily disclose all matters
in internal control that might be material weaknesses under standards
established by the American Institute of Certified Public Accountants. A
material weakness is a condition in which the design or operation of one or more
of the internal control components does not reduce to a relatively low level the
risk that misstatements caused by error or fraud in amounts that would be
material in relation to the financial statements being audited may occur and not
be detected within a timely period by employees in the normal course of
performing their assigned functions. However, we noted no matters involving
internal control and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined above as of
December 31, 1999.
This report is intended solely for the information and use of management and the
Securities and Exchange Commission.
ERNST & YOUNG LLP
Chattanooga, Tennessee
January 24, 2000
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<NAME> PAUL REVERE-QUALIFIED-SERIES Q
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<PERIOD-END> DEC-31-1999
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<TABLE> <S> <C>
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<NAME> PAUL REVERE-NON-QUALIFIED-SERIES N
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</TABLE>
