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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 Variable
Annuity Account Two of Anchor National Life Insurance Company of our report
dated January 31, 2000, relating to the consolidated financial statements of
Anchor National Life Insurance Company, and of our report dated October 9, 2000,
relating to the financial statements of Variable Annuity Account Two, which
appear in such Statement of Additional Information, and to the incorporation by
reference of our report for Anchor National 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
