Exhibit 8(b)
Jorden Burt Boros Cicchetti Berenson & Johnson LLP
Suite 400 East
1025 Thomas Jefferson St., N.W.
Washington, D.C. 20007-0805
July 12, 2000
Lincoln Benefit Life Company
P.O. Box 82532
Lincoln, NE 68506-4142
Ladies and Gentlemen:
We hereby consent to the reference to our name under the caption "Legal
Matters" in the prospectus contained in a Registration Statement of Lincoln
Benefit Life Company on Form S-6 to be filed on or about July 11, 2000. 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,
Jorden Burt Boros Cicchetti Berenson
& Johnson LLP
/s/ W. Randolph Thompson
By:---------------------------------
W. Randolph Thompson
