<TABLE> <S> <C>


<ARTICLE>                                           7
<LEGEND>
This schedule contains summary financial  information  extracted from statements
of financial  position at December 31, 1999;  Statements of  Operations  for the
year ended December 31, 1999;  Statements of  Shareholder's  Equity for the year
ended  December  31,  1999;  and  Statements  of cash flows for the years  ended
December  31,  1999  and is  qualified  in its  entirety  by  reference  to such
financial statements.
</LEGEND>
<CIK>                                          0000910739
<NAME>                                         Lincoln Benefit Life Company
<MULTIPLIER>                                   1,000
<CURRENCY>                                     U.S. Dollars

<S>                             <C>
<PERIOD-TYPE>                                  12-MOS
<FISCAL-YEAR-END>                              Dec-31-1999
<PERIOD-START>                                 Jan-01-1999
<PERIOD-END>                                   Dec-31-1999
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           157,218
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     0
<MORTGAGE>                                     0
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 159,137
<CASH>                                         1,110
<RECOVER-REINSURE>                             7,800,319
<DEFERRED-ACQUISITION>                         0
<TOTAL-ASSETS>                                 9,377,009
<POLICY-LOSSES>                                0
<UNEARNED-PREMIUMS>                            0
<POLICY-OTHER>                                 419,117
<POLICY-HOLDER-FUNDS>                          7,369,664
<NOTES-PAYABLE>                                0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       2,500
<OTHER-SE>                                     155,335
<TOTAL-LIABILITY-AND-EQUITY>                   9,377,009
<PREMIUMS>                                     0
<INVESTMENT-INCOME>                            10,740
<INVESTMENT-GAINS>                             (913)
<OTHER-INCOME>                                 (2,311)
<BENEFITS>                                     0
<UNDERWRITING-AMORTIZATION>                    0
<UNDERWRITING-OTHER>                           0
<INCOME-PRETAX>                                7,516
<INCOME-TAX>                                   2,559
<INCOME-CONTINUING>                            4,957
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   4,957
<EPS-BASIC>                                    0
<EPS-DILUTED>                                  0
<RESERVE-OPEN>                                 0
<PROVISION-CURRENT>                            0
<PROVISION-PRIOR>                              0
<PAYMENTS-CURRENT>                             0
<PAYMENTS-PRIOR>                               0
<RESERVE-CLOSE>                                0
<CUMULATIVE-DEFICIENCY>                        0


</TABLE>