Exhibit
















CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the use in this Post-Effective Amendment No. 26 to the Registration Statement on Form N-4 (File No. 333-50545) of the Lincoln Benefit Life Variable Annuity Account of our report dated April 12, 2018 relating to the financial statements of the subaccounts listed in Appendix A, which appear
in such Registration Statement.  We also consent to the use in this Post-Effective Amendment No. 26 to
the Registration Statement on Form N-4 (File No. 333-50545) of our report dated April 2, 2018 relating to the financial statements and financial statement schedules of Lincoln Benefit Life Company which appear in such Registration Statement.  We also consent to the reference to us under the heading “Experts” in such Registration Statement.




/s/ PricewaterhouseCoopers LLP 
Chicago, Illinois  
April 11, 2019




Appendix A
	
	
	Alger Capital Appreciation (Class 1-2)

	Alger Growth & Income (Class 1-2)

	Alger Large Cap Growth (Class 1-2)

	Alger Mid Cap Growth (Class 1-2)

	Alger Small Cap Growth (Class 1-2)

	Alger Capital Appreciation (Class S)

	Alger Large Cap Growth (Class S)

	Alger Mid Cap Growth (Class S)

	Deutsche Equity 500 Index VIP B

	Deutsche Small Cap Index VIP B

	Deutsche Bond VIP A

	Deutsche Core Equity VIP A

	Deutsche CROCI® International VIP A

	Deutsche Global Small Cap VIP A

	Deutsche Global Income Builder VIP A II

	Federated Fund for U.S. Government Securities II

	Federated High Income Bond Fund II

	Federated Managed Volatility Fund II

	VIP Asset Manager

	VIP Contrafund

	VIP Equity-Income

	VIP Government Money Market

	VIP Growth

	VIP Index 500 

	VIP Overseas

	VIP Asset Manager (Service Class 2)

	VIP Contrafund (Service Class 2)

	VIP Equity-Income (Service Class 2)

	VIP Government Money Market (Service Class 2)

	VIP Growth (Service Class 2)











	
	
	VIP Index 500 (Service Class 2)

	VIP Investment Grade Bond (Service Class 2)

	VIP Overseas (Service Class 2)

	VIT Mid Cap Value

	VIT Small Cap Equity Insights

	VIT Strategic International Equity

	Invesco V.I. American Franchise 

	Invesco V.I. American Value

	Invesco V.I. High Yield

	Invesco V.I. Value Opportunities

	Invesco V.I. American Franchise II

	Invesco V.I. Core Equity II

	Invesco V.I. Government Securities II

	Invesco V.I. Growth and Income II

	Invesco V.I. Mid Cap Core Equity II

	Invesco V.I. Mid Cap Growth II

	Invesco V.I. Value Opportunities II

	JPMorgan IT Small Cap Core Portfolio

	Janus Henderson Balanced (Institutional Shares)

	Janus Henderson Enterprise (Institutional Shares)

	Janus Henderson Flexible Bond (Institutional Shares)

	Janus Henderson Forty (Institutional Shares)

	Janus Henderson Global Research (Institutional Shares)

	Janus Henderson Research (Institutional Shares)

	Janus Henderson Balanced (Service Shares)

	Janus Henderson Forty (Service Shares)

	Janus Henderson Global Research (Service Shares)

	Janus Henderson Overseas (Service Shares)

	Janus Henderson Mid Cap Value (Service Shares)

	Lazard Retirement Emerging Markets Equity

	Lazard Retirement International Equity

	ClearBridge Variable Large Cap Value Portfolio I

	Western Asset Variable Global High Yield Bond Portfolio II

	MFS Growth

	MFS Investors Trust

	MFS New Discovery

	MFS Research 

	MFS Total Return 

	MFS High Yield (Service Class)

	MFS Investors Growth Stock Portfolio (Service Class)

	MFS Investors Trust (Service Class)

	MFS New Discovery (Service Class)

	MFS Total Return (Service Class)

	MFS Utilities (Service Class)

	MFS Value (Service Class)

	Oppenheimer Discovery Mid Cap Growth (SS)

	Oppenheimer Global (SS)

	Oppenheimer International Growth (SS)

	Oppenheimer Main Street Small Cap (SS)

	Foreign Bond (US Dollar-Hedged)

	PIMCO VIT Real Return

	PIMCO VIT Total Return

	VT High Yield











	
	
	VT International Value

	Guggenheim VIF Long Short Equity

	Rydex VIF NASDAQ-100

	T. Rowe Price Equity Income

	T. Rowe Price Mid-Cap Growth

	T. Rowe Price New America Growth

	T. Rowe Price Blue Chip Growth II

	T. Rowe Price Equity Income II

	T. Rowe Price International Stock

	Morgan Stanley VIF Growth

	Morgan Stanley VIF Mid Cap Growth

	Morgan Stanley VIF Growth (Class II)

	Morgan Stanley VIF U.S. Real Estate (Class II)

	VanEck VIP Emerging Markets

	VanEck VIP Global Hard Assets

	Wells Fargo VT Discovery

	Wells Fargo VT Opportunity