Document:

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                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

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           [Transamerica Occidental Life Insurance Company Letterhead]

April 2, 2003

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

Re:      Separate Account VA-2L
         Registration on Form N-4   SEC File No. 33-49998

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 Dreyfus/Transamerica Triple Advantage
Variable Annuity contracts are those deemed necessary to appropriately reflect:

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

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

(3)      the assumption of certain risks arising from the operation and
         management of the contracts 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

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Dreyfus/Transamerica Triple Advantage
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

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Transamerica Occidental Life Insurance Company
April 2, 2003
Page 2

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 Contracts in the pricing
process.

Therefore, in my opinion, the fees and charges deducted under the contract 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 Occidental Life Insurance Company<PAGE>

                                 EXHIBIT (10)(a)

                         CONSENT OF INDEPENDENT AUDITORS

<PAGE>

                         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 14, 2003 with respect to the statutory-basis financial statements
and schedules of Transamerica Life Insurance Company and (2) dated January 31,
2003 with respect to the subaccounts of Separate Account VA P, which are
available for investment by contract owners of Flexible Premium Variable
Annuity -- A, included in Post-Effective Amendment No. 3 to the Registration
Statement (Form N-4 No. 333-98891) and related Prospectus of Flexible Premium
Variable Annuity -- A.

                                                        /s/Ernst & Young LLP

Des Moines, Iowa
April 25, 2003<PAGE>

                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

<PAGE>

                [Transamerica Life Insurance Company Letterhead]

April 7, 2003

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

Re:      Flexible Premium Variable Annuity - A
         Separate Account VA P
         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 - A
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

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Transamerica Life Insurance Company
April 7, 2003
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 - A,
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/ Gene Hauser
------------------------------------------
R. Gene Hauser
Associate Actuary
Transamerica Life Insurance Company<PAGE>

                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

<PAGE>

April 2, 2003

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

Re:   Separate Account VA B
      Registration on Form N-4   SEC File No. 33-33085

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 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)  Surrender Charge

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

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

(v)   Any applicable rider fees or charges

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Transamerica Landmark 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

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Transamerica Life Insurance Company
April 2, 2003
Page 2

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<PAGE>

                                 EXHIBIT (10)(a)

                         CONSENT OF INDEPENDENT AUDITORS

<PAGE>

                         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 14, 2003 with respect to the statutory-basis financial statements
and schedules of Transamerica Life Insurance Company of New York and (2) dated
January 31, 2003 with respect to the subaccounts of Separate Account VA-2LNY,
which are available for investment by contract owners of the Dreyfus/
Transamerica Triple Advantage Variable Annuity, included in Post-Effective
Amendment No. 18 to the Registration Statement (Form N-4 No.33-55152) and
related Prospectus of Dreyfus/Transamerica Triple Advantage Variable Annuity.

                                                           /s/Ernst & Young LLP

Des Moines, Iowa
April 25, 2003

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