AMERITAS LIFE INSURANCE CORP SEPARATE ACCOUNT LLVL
485APOS, EX-99.8, 2000-10-06
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INDEPENDENT AUDITORS' CONSENT



We consent to the  incorporation by reference in this  Post-Effective  Amendment
No. 8 to  Registration  Statement No.  33-86500 of Ameritas Life Insurance Corp.
Separate  Account LLVL on Form S-6 of our reports dated February 5, 2000, on the
financial  statements of Ameritas Life Insurance  Corp.  and the  subaccounts of
Ameritas Life Insurance Corp. Separate Account LLVL appearing in the Prospectus,
included  in  Post-Effective  Amendment  No.  7 to  Registration  Statement  No.
33-86500,  and to the  reference  to us  under  the  heading  "Experts"  in such
Prospectus.




/s/ Deloitte & Touche LLP

Lincoln, Nebraska
October 5, 2000



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