<TABLE> <S> <C>


<ARTICLE>                                           7
<LEGEND>
THIS SCHEUDLE CONTAINS SUMMARY FINANCIAL  INFORMATION  EXTRACTED FROM STATEMENTS
OF FINANCIAL  POSITION AT MARCH 31, 2000;  STATEMENTS OF OPERATIONS THREE MONTHS
ENDED MARCH 31, 2000;  AND STATEMENTS OF CASH FLOWS THREE MONTHS ENDED MARCH 31,
2000.
</LEGEND>
<CIK>                                          0000910739
<NAME>                                         Lincoln Benefit Life
<MULTIPLIER>                                   1,000
<CURRENCY>                                     U.S. Dollars

<S>                                            <C>
<PERIOD-TYPE>                                  6-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   JUN-30-2000
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           157,688
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     0
<MORTGAGE>                                     0
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 165,397
<CASH>                                         1,260
<RECOVER-REINSURE>                             8,387,407
<DEFERRED-ACQUISITION>                         0
<TOTAL-ASSETS>                                 10,225,188
<POLICY-LOSSES>                                472,059
<UNEARNED-PREMIUMS>                            0
<POLICY-OTHER>                                 0
<POLICY-HOLDER-FUNDS>                          7,907,432
<NOTES-PAYABLE>                                0
                          0
                                    0
<COMMON>                                       2,500
<OTHER-SE>                                     159,177
<TOTAL-LIABILITY-AND-EQUITY>                   10,225,188
                                     0
<INVESTMENT-INCOME>                            5,955
<INVESTMENT-GAINS>                             0
<OTHER-INCOME>                                 0
<BENEFITS>                                     0
<UNDERWRITING-AMORTIZATION>                    0
<UNDERWRITING-OTHER>                           19
<INCOME-PRETAX>                                5,936
<INCOME-TAX>                                   2,077
<INCOME-CONTINUING>                            3,859
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   3,859
<EPS-BASIC>                                    0
<EPS-DILUTED>                                  0
<RESERVE-OPEN>                                 0
<PROVISION-CURRENT>                            0
<PROVISION-PRIOR>                              0
<PAYMENTS-CURRENT>                             0
<PAYMENTS-PRIOR>                               0
<RESERVE-CLOSE>                                0
<CUMULATIVE-DEFICIENCY>                        0



</TABLE>



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