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EXHIBIT 10(b)
Exhibit 10(b) - Consent of Ernst & Young LLP, Independent Auditors
We consent to the reference to our firm under the captions "Independent
Auditors" and "Experts" and to the use of our reports dated February 4,
2000, with respect to the financial statements of Golden American Life
Insurance Company, and February 25, 2000, with respect to the financial
statements of Separate Account B, included in the Post-Effective Amendment
No. 1 to the Registration Statement under the Securities Act of 1933
(Form N-4 No. 333-30180) and related Prospectus of Separate Account B.
Our audits also included the financial statement schedules of Golden American
Life Insurance Company included in Item 24(a)(2). These schedules are the
responsibility of the Company's management. Our responsibility is to express
an opinion based on our audits. In our opinion, the financial statement
schedules referred to above, when considered in relation to the basic
financial statements taken as a whole, present fairly in all material
respects the information set forth therein.
/s/ Ernst & Young LLP
Des Moines, Iowa
September 7, 2000
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