Document:

Exhibit 10.A

 EXHIBIT (10)(a) 
 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

 Consent of Independent Registered Public Accounting Firm 
 We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in the Statement of Additional Information and to the
use of our reports: (1) dated February 3, 2006, with respect to the subaccounts of Separate Account VA BNY, which are available for investment by contract owners of Transamerica Landmark NY Variable Annuity and (2) dated
February 17, 2006, with respect to the statutory-basis financial statements and schedules of Transamerica Financial Life Insurance Company, included in Post-Effective Amendment No. 22 to the Registration Statement (Form N-4
No. 33-83560) under the Securities Act of 1933 and related Prospectus of Transamerica Landmark NY Variable Annuity. 
 /s/ Ernst & Young LLP 
 Des Moines, Iowa 
 April 24, 2006Exhibit 10.B

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

 [Transamerica Financial Life Insurance Company Letterhead] 
  
 April 14, 2006 
  
 Transamerica Financial Life Insurance Company 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Separate Account VA BNY 

 Registration on Form N-4     SEC File No. 33-83560 
  
 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 Transamerica Landmark NY policy 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 Charge 

  

	(v)	Any applicable rider fees or charges 

 Transamerica Financial Life Insurance Company 
 April 14, 2006 
 Page 2 
  
 The magnitude of each of the individual charges listed above in (i) through (v) is established in the pricing of the Transamerica Landmark NY 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, FSA, MAAA
	 Actuary

	 Transamerica Financial Life Insurance CompanyExhibit 10.A

 EXHIBIT (10)(a) 
 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

 Consent of Independent Registered Public Accounting Firm 
 We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in the Statement of Additional Information and to the
use of our reports: (1) dated February 17, 2006, with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company and (2) dated February 3, 2006, with respect to the subaccounts of
Transamerica Life Insurance Company Separate Account VA C, which are available for investment by contract owners of the Transamerica EXTRA Variable Annuity, included in Post-Effective Amendment No. 20 to the Registration Statement (Form N-4
No. 333-83957) under the Securities Act of 1933 and related Prospectus of the Transamerica EXTRA Variable Annuity. 
 /s/ Ernst & Young LLP 
 Des Moines, Iowa 
 April 24, 2006Exhibit 10.B

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

 [Transamerica Life Insurance Company Letterhead] 
  
 April 14, 2006 
  
 Transamerica Life Insurance Company 
 4333
Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

			
	Re:    	 	Separate Account VA C
	 	 	Registration on Form N-4; SEC File No. 333-83957

  
 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 Transamerica EXTRA 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 
 Page 2 
 April 14, 2006 
  
 The magnitude of each of the individual charges listed above in (i) through (v) is established in the pricing of the Transamerica EXTRA 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, FSA, MAAA
	Actuary
	Transamerica Life Insurance CompanyExhibit 10.A

 EXHIBIT (10)(a) 
 CONSENT OF INDEPENDENT REGISTERED 
 PUBLIC ACCOUNTING FIRM 

 Consent of Independent Registered Public Accounting Firm 
  
 We consent to the reference to our firm under the caption “Independent Registered Public
Accounting Firm” in the Statement of Additional Information and to the use of our reports: (1) dated February 17, 2006, with respect to the statutory-basis financial statements and schedules of Transamerica Financial Life Insurance
Company, and (2) dated February 3, 2006, with respect to the Separate Account VA – WNY, which is available for investment by contract owners of Transamerica Liberty Variable Annuity, included in Post-Effective Amendment No. 3 to
the Registration Statement (Form N-4 No. 333-120125) under the Securities Act of 1933 and related Prospectus of Transamerica Liberty Variable Annuity. 
  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 13, 2006Exhibit 10.B

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

 [Transamerica Financial Life Insurance Company Letterhead] 
  
 April 14, 2006 
  
 Transamerica Financial Life Insurance Company 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Flexible Premium Variable Annuity – H 

 Separate Account VA WNY 
 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 – H 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 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) 

 Transamerica Financial Life Insurance Company 
 April 14, 2006 
 Page 2 
  
 The magnitude of each of the individual charges listed above
in (i) through (iii) is established in the pricing of the Flexible Premium Variable Annuity - H, 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,
	FSA, MAAA Actuary
	 Transamerica Financial Life Insurance Company

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