KPMG LLP
4200 Norwest Center
90 South Seventh Street
Minneapolis, MN 55402
Independent Auditors' Consent
The Board of Directors of Allianz Life Insurance Company of North America
and the Contract Owners of Allianz Life Variable Account B:
We consent to the use of our report, dated February 4, 2000 on the financial
statements of Allianz Life Variable Account B and our report dated February 7,
2000, on the consolidated financial statements of Allianz Life Insurance Company
of North America and subsidiaries included herein and to the reference to our
Firm under the heading "EXPERTS".
Our report dated February 7, 2000 on the consolidated financial statements of
Allianz Life Insurance Company of North America and subsidiaries refers to a
change in the method of calculating deferred acquisition costs and future
benefit reserves for two-tiered annuities.
KPMG LLP
Minneapolis, Minnesota
December 11, 2000
