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Exhibit 10(b)  

  
 

  Consent of Independent Accountants    
  

We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 333-94047) of our report dated March 1, 2002, relating to
the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and Subsidiaries, which appears in such Registration Statement. We also consent to the use
in this Registration Statement of our report dated April 2, 2002, on our audits of the financial statements of The Protective Variable Annuity Separate Account, which appears in such
Registration Statement. We also consent to the reference to us under the heading "Independent Accountants" in such Registration Statement. 

PricewaterhouseCoopers LLP

Birmingham, Alabama

April 25, 2002 

QuickLinks

Consent of Independent AccountantsExhibit 10(a)  

April 19, 2002 

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors:

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 6 to
the registration statement on Form N-4 (File No. 333-68551) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account with the Securities and Exchange
Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

Sincerely,

SUTHERLAND ASBILL & BRENNAN LLP

By: /s/  DAVID S. GOLDSTEIN     

David S. GoldsteinQuickLinks
 -- Click here to rapidly navigate through this document

 
 

Consent of Independent Accountants    
  

We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 333-68551) of our report dated March 1, 2002, relating to
the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and Subsidiaries, which appears in such Registration Statement. We also consent to the use
in this Registration Statement of our report dated April 2, 2002, on our audits of the financial statements of The Protective Variable Annuity Separate Account, which appears in such
Registration Statement. We also consent to the reference to us under the heading "Independent Accountants" in such Registration Statement. 

PricewaterhouseCoopers LLP

Birmingham, Alabama

April 25, 2002 

QuickLinks

Consent of Independent AccountantsExhibit 10(a)  

April 19, 2002 

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors:

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 12 to
the registration statement on Form N-4 (File No. 33-70984) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account with the Securities and Exchange
Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

Sincerely,

SUTHERLAND ASBILL & BRENNAN LLP

By: /s/  DAVID S. GOLDSTEIN     

David S. GoldsteinQuickLinks
 -- Click here to rapidly navigate through this document

EXHIBIT 10(b)  

  
 

  Consent of Independent Accountants    
  

        We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 333-70984) of our report dated March 1, 2002, relating to
the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and Subsidiaries, which appears in such Registration Statement. We also consent to the use
in this Registration Statement of our report dated April 2, 2002, on our audits of the financial statements of The Protective Variable Annuity Separate Account, which appears in such
Registration Statement. We also consent to the reference to us under the heading "Independent Accountants" in such Registration Statement. 

PricewaterhouseCoopers
LLP

Birmingham, Alabama

April 25, 2002 

QuickLinks

Consent of Independent AccountantsExhibit 10(a)  

April 22, 2002 

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors:

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 1 to
the registration statement on Form N-4 (File No. 333-63328) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account with the Securities and Exchange
Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

	

 	
 	

 	
 	

 
	

 	

 	

Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	
 	

/s/ David S. Goldstein
 David S. GoldsteinQuickLinks
 -- Click here to rapidly navigate through this document

Exhibit 10(b)  

  
 

  Consent of Independent Accountants    
  

We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 333-63328) of our report dated March 1, 2002, relating to the
consolidated financial statements and financial statement schedules of Protective Life Insurance Company and Subsidiaries, which appears in such Registration Statement. We also consent to the use in
this Registration Statement of our report dated April 2, 2002, on our audits of the financial statements of The Protective Variable Annuity Separate Account, which appears in such Registration
Statement. We also consent to the reference to us under the heading "Independent Accountants" in such Registration Statement. 

PricewaterhouseCoopers
LLP

Birmingham, Alabama

April 25, 2002 

QuickLinks

Consent of Independent AccountantsExhibit 10(a)  

April 19, 2002 

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors:

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 4 to
the registration statement on Form N-4 (File No. 333-81553) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account with the Securities and Exchange
Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

Sincerely,

SUTHERLAND ASBILL & BRENNAN LLP

By: /s/  DAVID S. GOLDSTEIN     

David S. GoldsteinQuickLinks
 -- Click here to rapidly navigate through this document

Exhibit 10(b)  

  
 

  Consent of Independent Accountants    
  

We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 333-81553) of our report dated March 1, 2002, relating to
the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and Subsidiaries, which appears in such Registration Statement. We also consent to the use
in this Registration Statement of our report dated April 2, 2002, on our audits of the financial statements of The Protective Variable Annuity Separate Account, which appears in such
Registration Statement. We also consent to the reference to us under the heading "Independent Accountants" in such Registration Statement. 

PricewaterhouseCoopers LLP

Birmingham, Alabama

April 25, 2002 

QuickLinks

Consent of Independent AccountantsExhibit 10(a)  

April 19, 2002 

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors:

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 5 to
the registration statement on Form N-4 (File No. 333-60149) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account with the Securities and Exchange
Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

Sincerely,

SUTHERLAND ASBILL & BRENNAN LLP

By: /s/  DAVID S. GOLDSTEIN     

David S. GoldsteinQuickLinks
 -- Click here to rapidly navigate through this document

Exhibit 10(b)  

  
 

  Consent of Independent Accountants    
  

        We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 333-60149) of our report dated March 1, 2002, relating to
the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and Subsidiaries, which appears in such Registration Statement. We also consent to the use
in this Registration Statement of our report dated April 2, 2002, on our audits of the financial statements of The Protective Variable Annuity Separate Account, which appears in such
Registration Statement. We also consent to the reference to us under the heading "Independent Accountants" in such Registration Statement. 

PricewaterhouseCoopers
LLP

Birmingham, Alabama

April 25, 2002 

QuickLinks

Consent of Independent AccountantsExhibit 10(a)  

April 19, 2002 

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors:

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 4 to
the registration statement on Form N-4 (File No. 333-41577) filed by Protective Life and Annuity Insurance Company and Variable Annuity Account A of Protective Life with the
Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

Sincerely,

SUTHERLAND ASBILL & BRENNAN LLP

By: /s/  DAVID S. GOLDSTEIN     

David S. Goldstein

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