Document:

Exhibit 10.A

 EXHIBIT (10)(a) 
  
 CONSENT OF INDEPENDENT AUDITORS 
  

 Consent of Independent Auditors 
  
 We consent to the reference to our firm under the caption “Independent Auditors” in the Statement of Additional Information and to
the use of our reports (1) dated February 13, 2004 with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company, and (2) dated January 30, 2004 with respect to the subaccounts of Separate Account VA
K, which are available for investment by contract owners of Retirement Income Builder – BAI Variable Annuity (formerly known as Retirement Income Builder III Variable Annuity) included in Post-Effective Amendment No. 5 to the Registration
Statement (Form N-4 No. 333-76230) and related Prospectus of Retirement Income Builder – BAI Variable Annutiy, formerly Retirement Income Builder III Variable Annuity. 
  
 Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 27, 2004<PAGE>

                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

<PAGE>

                [Transamerica Life Insurance Company Letterhead]

April 1, 2004

Transamerica Life Insurance Company
4333 Edgewood Road NE
Cedar Rapids, Iowa  52499-0001

Re:  Retirement Income Builder - BAI
     Separate Account VA K
     Registration on Form N-4

Dear Sir/Madam:

With regard to the above registration statement, I have examined such documents
and made such inquiries as I have deemed necessary and appropriate, and on the
basis of such examination, have the following opinions:

Fees and charges deducted under the Retirement Income Builder - BAI policies are
those deemed necessary to appropriately reflect:

(1)  the expenses incurred in the acquisition and distribution of the policies,

(2)  the expenses associated with the development and servicing of the policies,

(3)  the assumption of certain risks arising from the operation and management
     of the policies and/or riders to the policy and that provides for a
     reasonable margin of profit.

Fees and charges assessed against the policy values in the variable account
include:

(i)  Service Charge and Administrative Charge

(ii) Mortality and Expense Risk Fee (M&E)

(iii) Taxes (including premium and other taxes if applicable)

(iv) Surrender Charges

(v)  Any applicable rider fees or charges

<PAGE>

Transamerica Life Insurance Company
April 1, 2004
Page 2

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Retirement Income Builder - BAI, to achieve
a reasonable Return on Investment (ROI), which is within the range of industry
practice with respect to comparable variable annuity products.

Except by coincidence, it is not expected that actual charges assessed in a
given year would exactly offset actual expenses incurred. Acquisition expenses
(as well as major product and/or systems development expenses) are incurred "up
front" and recovered, with a reasonable profit margin, through future years'
charges. In addition, the company cannot increase certain charges under the
policies in the pricing process.

Therefore, in my opinion, the fees and charges deducted under the policies, in
the aggregate, are reasonable in relation to the services rendered, the expenses
expected to be incurred, and the risks assumed by the company.

I hereby consent to the use of this opinion, which is included as an Exhibit to
the registration statement.

/s/ R. Gene Hauser
-----------------------------------
R. Gene Hauser
Associate Actuary
Transamerica Life Insurance CompanyExhibit 10.A

 EXHIBIT (10)(a) 
  
 CONSENT OF INDEPENDENT AUDITORS 
  

 Consent of Independent Auditors 
  
 We consent to the reference to our firm under the caption “Independent Auditors” in the Statement of Additional Information and to
the use of our reports (1) dated January 30, 2004 with respect to the financial statements of the subaccounts of Transamerica Life Insurance Company Separate Account VA A, which are available for investment by the contract owners of The Atlas
Portfolio Builder Variable Annuity, and (2) dated February 13, 2004 with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company, included in Post-Effective Amendment No. 14 to the Registration
Statement (Form N-4 No. 333-26209) and related Prospectus of The Atlas Portfolio Builder Variable Annuity. 
  
 Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 27, 2004Exhibit 10.B

 EXHIBIT (10)(b) 
  
 OPINION AND CONSENT OF ACTUARY 

 [Transamerica Life Insurance Company Letterhead] 
  
 April 1, 2004 
  
 Transamerica Life Insurance Company 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Atlas Portfolio Builder Variable Annuity 

 Separate Account VA A 
 Registration on Form N-4 
  
 Dear Sir/Madam: 
  
 With regard to the above registration statement, I have examined such documents and made such inquiries as I have deemed necessary and appropriate, and on the basis of
such examination, have the following opinions: 
  
 Fees and charges
deducted under the Atlas Portfolio Builder Variable Annuity policies are those deemed necessary to appropriately reflect: 
  

	(1)	the expenses incurred in the acquisition and distribution of the policies, 

  

	(2)	the expenses associated with the development and servicing of the policies, 

  

	(3)	the assumption of certain risks arising from the operation and management of the policies and/or riders to the policy and that provides for a reasonable margin of profit.

  
 Fees and charges assessed against the policy values in the
variable account include: 
  

	(i)	Service Charge and Administrative Charge 

  

	(ii)	Mortality and Expense Risk Fee (M&E) 

  

	(iii)	Taxes (including premium and other taxes if applicable) 

  

	(iv)	Surrender Charges 

  

	(v)	Any applicable rider fees or charges 

  

 Transamerica Life Insurance Company 
 April 1, 2004 
 Page 2 
  
 The magnitude of each of the individual charges listed above in (i) through (v) is established in the pricing of the Atlas Portfolio Builder Variable Annuity, to achieve
a reasonable Return on Investment (ROI), which is within the range of industry practice with respect to comparable variable annuity products. 
  
 Except by coincidence, it is not expected that actual charges assessed in a given year would exactly offset actual expenses incurred. Acquisition expenses (as well as
major product and/or systems development expenses) are incurred “up front” and recovered, with a reasonable profit margin, through future years’ charges. In addition, the company cannot increase certain charges under the policies in
the pricing process. 
  
 Therefore, in my opinion, the fees and charges deducted
under the policies, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by the company. 
  
 I hereby consent to the use of this opinion, which is included as an Exhibit to the registration statement. 
  

	
	
	 /s/    R. Gene Hauser

	

	 R. Gene Hauser
 Associate Actuary
 Transamerica Life Insurance CompanyExhibit 10.a

 EXHIBIT (10)(a) 
  
 CONSENT OF INDEPENDENT AUDITORS 
  

 Consent of Independent Auditors 
  
 We consent to the reference to our firm under the caption “Independent Auditors” in the Statement of Additional Information and to
the use of our report dated February 13, 2004, with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company, included in Post-effective Amendment No. 1 to the Registration Statement (Form N-4 No.
333-109580) and related Prospectus of Separate Account VA R. 
  
 Ernst & Young LLP 
  
 Des Moines, Iowa

 April 27, 2004<PAGE>

                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

<PAGE>

                [Transamerica Life Insurance Company Letterhead]

February 6, 2004

Transamerica Life Insurance Company
4333 Edgewood Road NE
Cedar Rapids, Iowa 52499-0001

Re:    Flexible Premium Variable Annuity - C
       Separate Account VA R
       Registration on Form N-4

Dear Sir/Madam:

With regard to the above registration statement, I have examined such documents
and made such inquiries as I have deemed necessary and appropriate, and on the
basis of such examination, have the following opinions:

Fees and charges deducted under the Flexible Premium Variable Annuity - C
policies are those deemed necessary to appropriately reflect:

(1)    the expenses incurred in the acquisition and distribution of the
       policies,

(2)    the expenses associated with the development and servicing of the
       policies,

(3)    the assumption of certain risks arising from the operation and management
       of the policies and/or riders to the policy and that provides for a
       reasonable margin of profit.

Fees and charges assessed against the policy values in the variable account
include:

(i)    Service Charge and Administrative Charge

(ii)   Mortality and Expense Risk Fee (M&E)

(iii)  Taxes (including premium and other taxes if applicable)

(iv)   Surrender Charges

(v)    Any applicable rider fees or charges

<PAGE>

Transamerica Life Insurance Company
February 6, 2004
Page 2

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Flexible Premium Variable Annuity - C, to
achieve a reasonable Return on Investment (ROI), which is within the range of
industry practice with respect to comparable variable annuity products.

Except by coincidence, it is not expected that actual charges assessed in a
given year would exactly offset actual expenses incurred. Acquisition expenses
(as well as major product and/or systems development expenses) are incurred "up
front" and recovered, with a reasonable profit margin, through future years'
charges. In addition, the company cannot increase certain charges under the
policies in the pricing process.

Therefore, in my opinion, the fees and charges deducted under the policies, in
the aggregate, are reasonable in relation to the services rendered, the expenses
expected to be incurred, and the risks assumed by the company.

I hereby consent to the use of this opinion, which is included as an Exhibit to
the registration statement.

/s/ Tim Bennett
----------------------------
Tim Bennett, ASA, MAAA
Assistant Actuary
Transamerica Life Insurance Company

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