Document:

Exhibit 10(a)

 

	
  [SUTHERLAND, ASBILL
  & BRENNAN LETTERHEAD]

  
	
   

  
	
  STEPHEN E. ROTH

  	
   

  
	
  DIRECT LINE: 202.383.0158

  	
   

  
	
  Internet: steve.roth@sablaw.com

  	
   

  

 

 

April 28, 2006

 

 

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 2 to the
registration statement on Form N-4 (File No. 333-116813) 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/ STEPHEN
  E. ROTH

  	
   

  
	
   

  	
   

  	
  Stephen E.
  RothExhibit 10(b)

 

Consent of Independent Registered Public Accounting
Firm

 

We hereby consent to the use
in this Registration Statement on N-4 (File No. 333-116813) of our report dated
March 30, 2006, 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 on Form N-4 of our report dated April 26, 2006,
relating to 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 Registered Public
Accounting Firm,” in such Registration Statement.

 

 

	
  /s/
  PRICEWATERHOUSECOOPERS LLP

  	
   

  
	
   

  
	
  PricewaterhouseCoopers
  LLP

  
	
  Birmingham,
  AL

  
	
  April 28,
  2006Exhibit
10(a)

 

[SUTHERLAND, ASBILL & BRENNAN LETTERHEAD]

 

	
  STEPHEN E. ROTH

  	
   

  
	
  DIRECT LINE: 202.383.0158

  	
   

  
	
  Internet: steve.roth@sablaw.com

  	
   

  

 

 

April 28, 2006

 

 

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.
333-116814) 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/
  STEPHEN E. ROTH

  	
   

  
	
   

  	
   

  	
  Stephen
  E. RothExhibit
10(b)

 

Consent of Independent Registered Public Accounting
Firm

 

We hereby consent to the use
in this Registration Statement on N-4 (File No. 333-116814) of our report dated
March 30, 2006, 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 on Form N-4 of our report dated April 26, 2006,
relating to 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 Registered Public
Accounting Firm,” in such Registration Statement.

 

 

	
  /s/
  PRICEWATERHOUSECOOPERS LLP

  	
   

  
	
   

  
	
  PricewaterhouseCoopers
  LLP

  
	
  Birmingham,
  AL

  
	
  April
  28, 2006Exhibit 10(a)

 

[SUTHERLAND, ASBILL & BRENNAN LETTERHEAD]

 

	
  STEPHEN E. ROTH

  	
   

  
	
  DIRECT LINE:
  202.383.0158

  	
   

  
	
  Internet:
  steve.roth@sablaw.com

  	
   

  

 

April 28, 2006

 

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 10 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/ STEPHEN E. ROTH

  	
   

  
	
   

  	
   

  	
  Stephen E. RothExhibit 10(b)

 

Consent of Independent Registered Public Accounting
Firm

 

We hereby consent to the use
in this Registration Statement on N-4 (File No. 333-081553) of our report dated
March 30, 2006, 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 on Form N-4 of our report dated April 26, 2006,
relating to 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 Registered Public
Accounting Firm,” in such Registration Statement.

 

 

	
  /s/
  PRICEWATERHOUSECOOPERS LLP

  	
   

  
	
   

  
	
  PricewaterhouseCoopers
  LLP

  
	
  Birmingham,
  AL

  
	
  April
  28, 2006Exhibit 10(a)

 

[SUTHERLAND, ASBILL & BRENNAN LETTERHEAD]

 

	
  STEPHEN E. ROTH

  	
   

  
	
  DIRECT LINE:
  202.383.0158

  	
   

  
	
  Internet:
  steve.roth@sablaw.com

  	
   

  

 

April 28, 2006

 

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 9 to the registration statement on Form N-4 (File No. 333-94047)
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/ STEPHEN E. ROTH

  	
   

  
	
   

  	
   

  	
  Stephen E. RothExhibit 10(b)

 

Consent of Independent Registered Public Accounting
Firm

 

We hereby consent to the use
in this Registration Statement on N-4 (File No. 333-094047) of our report dated
March 30, 2006, 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 on Form N-4 of our report dated April 26, 2006,
relating to 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 Registered Public
Accounting Firm,” in such Registration Statement.

 

 

	
  /s/
  PRICEWATERHOUSECOOPERS LLP

  	
   

  
	
   

  
	
  PricewaterhouseCoopers
  LLP

  
	
  Birmingham,
  AL

  
	
  April
  28, 2006Exhibit 10(a)

 

[SUTHERLAND, ASBILL & BRENNAN LETTERHEAD]

 

	
  STEPHEN E. ROTH

  	
   

  
	
  DIRECT LINE:
  202.383.0158

  	
   

  
	
  Internet:
  steve.roth@sablaw.com

  	
   

  

 

April 28, 2006

 

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 16 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/ STEPHEN E. ROTH

  	
   

  
	
   

  	
   

  	
  Stephen E. RothExhibit 10(b)

 

Consent of Independent Registered Public Accounting
Firm

 

We hereby consent to the use
in this Registration Statement on N-4 (File No. 033-070984) of our report dated
March 30, 2006, 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 on Form N-4 of our report dated April 26, 2006,
relating to 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 Registered Public
Accounting Firm,” in such Registration Statement.

 

 

	
  /s/
  PRICEWATERHOUSECOOPERS LLP

  	
   

  
	
   

  
	
  PricewaterhouseCoopers
  LLP

  
	
  Birmingham,
  AL

  
	
  April
  28, 2006

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