Exhibit 10
Consent of Ernst & Young LLP
We consent to the reference to our firm under the caption "Experts" and to the
use of our reports on the JPF Variable Annuity Separate Account II dated March
23, 2000, and Jefferson Pilot Financial Insurance Company and Subsidiaries dated
August 1, 2000, in the Registration Statement (Form N-4, No. 333-______) under
the Securities Act of 1933 and Amendment No. 10 (Form N-4, No. 811-8374) under
the Investment Company Act of 1940 and related Statement of Additional
Information of The Allegiance Variable Annuity issued by Jefferson Pilot
Financial Insurance Company.
/s/ Ernst & Young LLP
Greensboro, North Carolina
August 1, 2000
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Consent of Independent Accountants
The Board of Directors
Jefferson Pilot Financial Insurance Company
We consent to the inclusion of our report dated June 16, 2000, with respect to
the consolidated balance sheets of Guarantee Life Companies, Inc. as of December
31, 1999 and 1998, and the related consolidated statements of income,
comprehensive income, shareholders' equity and cash flows for each of the years
in the three-year period ended December 31, 1999 included herein and to the
reference to our firm under the heading "Experts" in the prospectus.
/s/ KPMG LLP
Omaha, Nebraska
August 1, 2000
