SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO, 485BPOS, EX-99.B10A, 2000-09-13

SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO
485BPOS, EX-99.B10A, 2000-09-13

Previous: SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO, 485BPOS, EX-99.B9, 2000-09-13

Next: SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO, 485BPOS, EX-99.B10B, 2000-09-13




<PAGE>
<PAGE>
                                                     EXHIBIT 10(a)
SUTHERLAND
ASBILL &                                1275 Pennsylvania Avenue, N.W.
BRENNAN LLP                             Washington, D.C. 20004-2415
Attorneys at Law                        Tel: (202) 383-0100
                                        Fax: (202) 637-3593
                                        www.sablaw.com

                               September 8, 2000


VIA EDGAR
---------

Board of Directors
Golden American Life Insurance Company
1475 Dunwoody Drive
West Chester, PA  19380-1478


Ladies and Gentlemen:

     We hereby consent to the reference to our name under the caption
"Legal Matters" in the Prospectus filed as part of Post-Effective Amendment
No. 1 to the registration statement on Form N-4 for the Separate Account B
(File Nos. 333-30180; 811-5626).  In giving this consent, we do not admit
that we are in the category of persons whose consent is required under
Section 7 of the Securities Act of 1933.

                                   Very truly yours,

                                   SUTHERLAND ASBILL & BRENNAN LLP

                                   By: /s/ Stephen E. Roth
                                       -------------------
                                       Stephen E. Roth


<PAGE>
<PAGE>