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EXHIBIT 10
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Statement of Additional Information
constituting part of this Registration Statement on Form N-4 for FS Variable
Annuity Account Two of First SunAmerica Life Insurance Company of our report
dated January 31, 2000, relating to the financial statements of First SunAmerica
Life Insurance Company, and of our report dated October 9, 2000, relating to the
financial statements of FS Variable Annuity Account Two, which appear in such
Statement of Additional Information, and to the incorporation by reference of
our report for First SunAmerica Life Insurance Company into the Prospectus which
constitutes part of this Registration Statement. We also consent to the
reference to us under the heading "Independent Accountants" in such Prospectus
and to the reference to us under the heading "Financial Statements" in such
Statement of Additional Information.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Woodland Hills, California
December 19, 2000
