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                         CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Independent Public
Accountants" incorporated by reference into this Post-Effective Amendment No. 7
to the Registration Statement (Form N-4 No. 333-79701) of Fortis Benefits
Insurance Company and to the incorporation by reference therein of our report
dated February 17, 2000, with respect to the financial statements of Fortis
Benefits Insurance Company included in the Prospectus and Statement of
Additional Information of Post-Effective Amendment No. 5 to the Registration
Statement (Form N-4 No. 333-79701) filed with the Securities and Exchange
Commission.

Minneapolis, Minnesota                                  /s/ Ernst & Young LLP
January 21, 2003<Page>

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 24 to the registration statement on Form N-4 (No. 33-19421) of our
report dated February 15, 2002, relating to the financial statements of Fortis
Benefits Insurance Company, which appears in the Statement of Additional
Information constituting part of Post-Effective Amendment No. 22 to such
registration statement. We also consent to the incorporation by reference of our
report dated April 6, 2001, relating to the financial statements of Fortis
Benefits Insurance Company Variable Account D, which appears in such Statement
of Additional Information. We also consent to the reference to us under the
heading "Independent Public Accountants" in such Statement of Additional
Information.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
January 21, 2003<Page>

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Independent Public
Accountants" incorporated by reference into this Post-Effective Amendment No.
24 to the Registration Statement (Form N-4 No. 33-19421) of Fortis Benefits
Insurance Company and to the incorporation by reference therein of our report
dated February 17, 2000, with respect to the financial statements of Fortis
Benefits Insurance Company included in the Prospectus and Statement of
Additional Information of Post-Effective Amendment No. 22 to the Registration
Statement (Form N-4 No. 33-19421) filed with the Securities and Exchange
Commission.

Minneapolis, Minnesota                                  /s/ Ernst & Young LLP
January 21, 2003<Page>

                    CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 5 to the registration statement on Form S-6 (No. 333-69327) of our
report dated February 15, 2002, relating to the financial statements of Fortis
Benefits Insurance Company, which appears in the Prospectus constituting part of
Post-Effective Amendment No. 3 to such registration statement. We also consent
to the incorporation by reference of our report dated April 6, 2001, relating to
the financial statements of Fortis Benefits Insurance Company Variable Account
C, which appears in such Prospectus. We also consent to the reference to us
under the heading "Independent Public Accountants" in such Prospectus.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
January 21, 2003<Page>

                      CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Independent
Auditors" incorporated by reference into this Post-Effective Amendment No. 5
to the Registration Statement (Form S-6 No. 333-69327) and to the
incorporation by reference therein of our report dated February 17, 2000,
with respect to the financial statements of Fortis Benefits Insurance Company
and our report dated March 29, 2000 on the financial statements of Fortis
Benefits Insurance Company Variable Account C, included in the Prospectus of
Post-Effective Amendment No. 3 to the Registration Statement (Form S-6
No. 333-69327) filed with the Securities and Exchange Commission.

Minneapolis, Minnesota                                    /s/ Ernst & Young LLP
January 21, 2003<Page>

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 13 to the registration statement on Form N-4 (No. 33-71686) of our
report dated February 15, 2002, relating to the financial statements of First
Fortis Life Insurance Company, which appears in the Statement of Additional
Information constituting part of Post-Effective Amendment No. 11 to such
registration statement. We also consent to the incorporation by reference of our
report dated April 6, 2001, relating to the financial statements of First Fortis
Life Insurance Company Separate Account A, which appears in such Statement of
Additional Information. We also consent to the reference to us under the heading
"Independent Public Accountants" in such Statement of Additional Information.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
January 21, 2003<Page>

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Independent Public
Accountants" incorporated by reference into this Post-Effective Amendment No. 13
to the Registration Statement (Form N-4 No. 33-71686) of First Fortis Life
Insurance Company and to the incorporation by reference therein of our report
dated February 17, 2000, with respect to the financial statements of First
Fortis Life Insurance Company included in the Prospectus and Statement
of Additional Information of Post-Effective Amendment No. 11 to the Registration
Statement (Form N-4 No. 33-71686) filed with the Securities and Exchange
Commission.

Minneapolis, Minnesota                                     /s/ Ernst & Young LLP
January 21, 2003<Page>

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 13 to the registration statement on Form N-4 (No. 33-71688) of our
report dated February 15, 2002, relating to the financial statements of First
Fortis Life Insurance Company, which appears in the Statement of Additional
Information constituting part of Post-Effective Amendment No. 11 to such
registration statement. We also consent to the incorporation by reference of our
report dated April 6, 2001, relating to the financial statements of First Fortis
Life Insurance Company Separate Account A, which appears in such Statement of
Additional Information. We also consent to the reference to us under the heading
"Independent Public Accountants" in such Statement of Additional Information.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
January 21, 2003<Page>

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Independent Public
Accountants" incorporated by reference into this Post-Effective Amendment No.
13 to the Registration Statement (Form N-4 No. 33-71688) of First Fortis Life
Insurance Company and to the incorporation by reference therein of our report
dated February 17, 2000, with respect to the financial statements of First
Fortis Life Insurance Company included in the Prospectus and Statement of
Additional Information of Post-Effective Amendment No. 11 to the Registration
Statement (Form N-4 No. 33-71688) filed with the Securities and Exchange
Commission.

Minneapolis, Minnesota                                 /s/ Ernst & Young LLP
January 21, 2003<Page>

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 7 to the registration statement on Form N-4 (No. 333-43799) of our
report dated February 15, 2002, relating to the financial statements of Fortis
Benefits Insurance Company, which appears in the Statement of Additional
Information constituting part of Post-Effective Amendment No. 5 to such
registration statement. We also consent to the incorporation by reference of our
report dated April 6, 2001, relating to the financial statements of Fortis
Benefits Insurance Company Variable Account D, which appears in such Statement
of Additional Information. We also consent to the reference to us under the
heading "Independent Public Accountants" in such Statement of Additional
Information.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
January 21, 2003<Page>

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Independent Public
Accountants" incorporated by reference into this Post-Effective Amendment
No. 7 to the Registration Statement (Form N-4 No. 333-43799) of Fortis
Benefits Insurance Company and to the incorporation by reference therein of
our report dated February 17, 2000, with respect to the financial statements
of Fortis Benefits Insurance Company included in the Prospectus and Statement of
Additional Information of Post-Effective Amendment No. 5 to the Registration
Statement (Form N-4 No. 333-43799) filed with the Securities and Exchange
Commission.

Minneapolis, Minnesota                                    /s/ Ernst & Young LLP
January 21, 2003<Page>

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 19 to the registration statement on Form N-4 (No. 33-37577) of our
report dated February 15, 2002, relating to the financial statements of Fortis
Benefits Insurance Company, which appears in the Statement of Additional
Information constituting part of Post-Effective Amendment No. 17 to such
registration statement. We also consent to the incorporation by reference of our
report dated April 6, 2001, relating to the financial statements of Fortis
Benefits Insurance Company Variable Account D, which appears in such Statement
of Additional Information. We also consent to the reference to us under the
heading "Independent Public Accountants" in such Statement of Additional
Information.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
January 21, 2003

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