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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 12 to Registration
Statement No. 333-79701 of Fortis Benefits Insurance Company Variable Account
D on Form N-4, of our report dated February 24, 2005,  relating to the
statements of assets and liabilities of Fortis Benefits Insurance Company
Variable Account D as of December 31, 2004, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years in the period ended December 31, 2004,
appearing in the Statement of Additional Information, which is part of such
Registration Statement, and to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
April 15, 2005<Page>

      CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Post-Effective Amendment No. 11 to the
registration statement on Form N-4 (No. 333-43799) (the "Registration
Statement") of our report dated March 31, 2005, relating to the
consolidated financial statements of Fortis Benefits Insurance Company, 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.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 15, 2005<Page>

       CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 11 to Registration
Statement No. 333-43799 of Fortis Benefits Insurance Company Variable Account
D on Form N-4, of our report dated February 24, 2005,  relating to the
statements of assets and liabilities of Fortis Benefits Insurance Company
Variable Account D as of December 31, 2004, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years in the period ended December 31, 2004,
appearing in the Statement of Additional Information, which is part of such
Registration Statement, and to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
April 15, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Post-Effective Amendment No. 17 to the
registration statement on Form N-4 (No. 033-71686) (the "Registration
Statement") of our report dated March 31, 2005, relating to the financial
statements of First Fortis Life Insurance Company, 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.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 15, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 17 to Registration
Statement No. 033-71686 of First Fortis Life Insurance Company Separate
Account A on Form N-4, of our report dated February 24, 2005, relating to the
statements of assets and liabilities of First Fortis Life Insurance Company
Separate Account A as of December 31, 2004, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years in the period ended December 31, 2004,
appearing in the Statement of Additional Information, which is part of such
Registration Statement, and to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/Deloitte & Touche LLP
Hartford, Connecticut
April 15, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Post-Effective Amendment No. 23 to the
registration statement on Form N-4 (No. 033-37577) (the "Registration
Statement") of our report dated March 31, 2005, relating to the financial
statements of Fortis Benefits Insurance Company, 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.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 15, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 23 to Registration
Statement No. 033-37577 of Fortis Benefits Insurance Company Variable
Account D on Form N-4, of our report dated February 24, 2005,  relating to
the statements of assets and liabilities of Fortis Benefits Insurance Company
Variable Account D as of December 31, 2004, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years in the period ended December 31, 2004,
appearing in the Statement of Additional Information, which is part of such
Registration Statement, and to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
April 15, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Post-Effective Amendment No. 17 to the
registration statement on Form N-4 (No. 033-71688) (the "Registration
Statement") of our report dated March 31, 2005, relating to the financial
statements of First Fortis Life Insurance Company, 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.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 15, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 17 to Registration
Statement No. 033-71688 of First Fortis Life Insurance Company Separate
Account A on Form N-4, of our report dated February 24, 2005, relating to the
statements of assets and liabilities of First Fortis Life Insurance Company
Separate Account A as of December 31, 2004, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years in the period ended December 31, 2004,
appearing in the Statement of Additional Information, which is part of such
Registration Statement, and to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/Deloitte & Touche LLP
Hartford, Connecticut
April 15, 2005<Page>

         CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Post-Effective Amendment No. 28 to the
registration statement on Form N-4 (No. 033-19421) (the "Registration
Statement") of our report dated March 31, 2005, relating to the consolidated
financial statements of Fortis Benefits Insurance Company, 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.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 15, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 28 to Registration
Statement No. 33-19421 of Fortis Benefits Insurance Company Variable
Account D on Form N-4, of our report dated February 24, 2005, relating to the
statements of assets and liabilities of Fortis Benefits Insurance Company
Variable Account D as of December 31, 2004, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years in the period ended December 31, 2004,
appearing in the Statement of Additional Information, which is part of such
Registration Statement, and to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
April 15, 2005<Page>

          CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Post-Effective Amendment No. 8 to the
registration statement on Form N-4 (No. 333-65233) (the "Registration
Statement") of our report dated March 31, 2005, relating to the
consolidated financial statements of Fortis Benefits Insurance Company, 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.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 15, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 8 to Registration
Statement No. 333-65233 of Fortis Benefits Insurance Company Variable Account
D on Form N-4, of our report dated February 24, 2005, relating to the
statements of assets and liabilities of Fortis Benefits Insurance Company
Variable Account D as of December 31, 2004, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years in the period ended December 31, 2004,
appearing in the Statement of Additional Information, which is part of such
Registration Statement, and to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
April 15, 2005<Page>

        CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Post-Effective Amendment No. 12 to the
registration statement on Form N-4 (No. 333-20343) (the "Registration
Statement") of our report dated March 31, 2005, relating to the financial
statements of First Fortis Life Insurance Company, 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.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 15, 2005

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