<TABLE> <S> <C>


<ARTICLE>                                           7
<LEGEND>
This schedule contains summary financial  information  extracted from statements
of financial  position at June 30, 1999;  Statements  of  Operations  six months
ended June 30, 1999 and June 30, 1998;  and  Statements of Cash Flows six months
ended June 30, 1999 and June 30, 1998.

</LEGEND>
<CIK>                                          0000910739
<NAME>                                         Lincoln Benefit Life Company
<MULTIPLIER>                                   1,000
<CURRENCY>                                     U.S. Dollars

<S>                                            <C>
<PERIOD-TYPE>                                  6-MOS
<FISCAL-YEAR-END>                              Dec-31-1999
<PERIOD-START>                                 Jan-01-1999
<PERIOD-END>                                   Jun-30-1999
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           144,746
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     0
<MORTGAGE>                                     0
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 160,351
<CASH>                                         1,115
<RECOVER-REINSURE>                             7,394,415
<DEFERRED-ACQUISITION>                         0
<TOTAL-ASSETS>                                 8,639,815
<POLICY-LOSSES>                                0
<UNEARNED-PREMIUMS>                            0
<POLICY-OTHER>                                 395,602
<POLICY-HOLDER-FUNDS>                          6,989,125
<NOTES-PAYABLE>                                0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       2,500
<OTHER-SE>                                     155,586
<TOTAL-LIABILITY-AND-EQUITY>                   8,639,815
<PREMIUMS>                                     0
<INVESTMENT-INCOME>                            5,386
<INVESTMENT-GAINS>                             (409)
<OTHER-INCOME>                                 (191)
<BENEFITS>                                     0
<UNDERWRITING-AMORTIZATION>                    0
<UNDERWRITING-OTHER>                           0
<INCOME-PRETAX>                                4,786
<INCOME-TAX>                                   1,677
<INCOME-CONTINUING>                            3,109
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   3,109
<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>