<TABLE> <S> <C>


<ARTICLE>                                           7
<LEGEND>
This schedule contains summary financial  information  extracted from statements
of financial  position at March 31, 1999;  Statements of Operations three months
ended  March 31, 1999 and March 31,  1998;  and  Statements  of Cash Flows three
months ended March 31, 1999 and March 31, 1998.
</LEGEND>
<CIK>                                          0000910739
<NAME>                                         Lincoln Benefit Life Company
<MULTIPLIER>                                   1,000
<CURRENCY>                                     U.S. Dollars
       
<S>                                            <C>
<PERIOD-TYPE>                                  3-MOS
<FISCAL-YEAR-END>                              Dec-31-1999
<PERIOD-START>                                 Jan-01-1999
<PERIOD-END>                                   Mar-31-1999
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           157,777
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     0
<MORTGAGE>                                     0
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 161,968
<CASH>                                         1,112
<RECOVER-REINSURE>                             7,260,760
<DEFERRED-ACQUISITION>                         0
<TOTAL-ASSETS>                                 8,355,766
<POLICY-LOSSES>                                0
<UNEARNED-PREMIUMS>                            0
<POLICY-OTHER>                                 373,997
<POLICY-HOLDER-FUNDS>                          6,878,531
<NOTES-PAYABLE>                                0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       2,500
<OTHER-SE>                                     156,913
<TOTAL-LIABILITY-AND-EQUITY>                   8,355,766
<PREMIUMS>                                     0
<INVESTMENT-INCOME>                            2,621
<INVESTMENT-GAINS>                             1
<OTHER-INCOME>                                 0
<BENEFITS>                                     0
<UNDERWRITING-AMORTIZATION>                    0
<UNDERWRITING-OTHER>                           0
<INCOME-PRETAX>                                2,622
<INCOME-TAX>                                   929
<INCOME-CONTINUING>                            1,693
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   1,693
<EPS-PRIMARY>                                  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>