Consent of Independent Auditors
We consent to the reference to our firm under the captions "Independent
Auditors" and to the use of our reports dated January 31, 2000 with respect to
Principal Life Insurance Company Separate Account B and Principal Life Insurance
Company, in the Registration Statement (Post-Effective Amendment No. 16 to Form
N-4 No. 33-74232) and related Prospectus of Principal Life Insurance Company
Separate Account B Flexible Variable Annuity Contract.
/s/ Ernst & Young LLP
Des Moines, Iowa
November 15, 2000
