<TABLE> <S> <C>




<ARTICLE>                              7
<LEGEND>
THIS SCHEUDLE CONTAINS SUMMARY FINANCIAL  INFORMATION  EXTRACTED FROM STATEMENTS
OF FINANCIAL  POSITION AT SEPTEMBER 30, 1999;  STATEMENTS  OF  OPERATIONS  THREE
MONTHS ENDED  SEPTEMBER  30, 1999 AND  SEPTEMBER  30, 1998 AND NINE MONTHS ENDED
SEPTEMBER  30, 1999 AND SEPTEMBER  30, 1998;  AND  STATEMENTS OF CASH FLOWS NINE
MONTHS ENDED SEPTEMBER 30, 1999.
</LEGEND>
<CIK>                       0000910739
<NAME>                      LINCOLN BENEFIT LIFE COMPANY
<MULTIPLIER>                1,000
<CURRENCY>                  U.S. DOLLARS



<S>                                            <C>

<PERIOD-TYPE>                                  9-MOS
<FISCAL-YEAR-END>                              DEC-31-1999
<PERIOD-START>                                 JAN-01-1999
<PERIOD-END>                                   SEP-30-1999
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           146,263
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     0
<MORTGAGE>                                     0
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 159,542
<CASH>                                         1,161
<RECOVER-REINSURE>                             7,516,236
<DEFERRED-ACQUISITION>                         0
<TOTAL-ASSETS>                                 8,819,500
<POLICY-LOSSES>                                0
<UNEARNED-PREMIUMS>                            0
<POLICY-OTHER>                                 397,111
<POLICY-HOLDER-FUNDS>                          7,109,316
<NOTES-PAYABLE>                                0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       2,500
<OTHER-SE>                                     155,821
<TOTAL-LIABILITY-AND-EQUITY>                   8,819,500
<PREMIUMS>                                     0
<INVESTMENT-INCOME>                            8,158
<INVESTMENT-GAINS>                             (766)
<OTHER-INCOME>                                 (1,497)
<BENEFITS>                                     0
<UNDERWRITING-AMORTIZATION>                    0
<UNDERWRITING-OTHER>                           0
<INCOME-PRETAX>                                5,895
<INCOME-TAX>                                   2,065
<INCOME-CONTINUING>                            3,830
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   3,830
<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>