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                                                                 ARTHUR ANDERSEN

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of our report
dated March 20, 2002, covering the audited financial statements of variable
Account D, (and to all references to our Firm) included in or made a part of
this Registration Statement File No. 333-43886 for Fortis Benefits Insurance
Company Variable Account D on Form N-4.

Hartford, Connecticut                                    /s/ Arthur Andersen LLP
April 17, 2002<Page>

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 2 to the registration
statement (Form N-4 No. 333-43886) (the "Registration Statement") of our report
dated February 15, 2002, relating to the financial statements of Fortis
Benefits Insurance Company, which appears in such Statement of Additional
Information. We also consent to the use in the Statement of Additional
Information constituting part of this Registration Statement 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
April 17, 2002<Page>

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the reference to our firm under the caption
"Independent Public Accountants" in the Statement of Additional Information
and to the use of our report dated February 17, 2000 on the financial
statements of Fortis Benefits Insurance Company in this Post-Effective
Amendment No. 2 (Form N4 No. 333-43886) to the Registration Statement and
related Prospectus and Statement of Additional Information of Fortis Benefits
Insurance Company for the registration of flexible premium deferred
combination variable and fixed annuity contracts.

Minneapolis, Minnesota                                /s/ Ernst & Young LLP
April 17, 2002<Page>

                                                                 ARTHUR ANDERSEN

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of our report
dated March 20, 2002, covering the audited financial statements of Variable
Account D (and to all references to our Firm) included in or made a part of
this Registration Statement File No. 33-71688 for First Fortis Life Insurance
Company Separate Account A on Form N-4.

Hartford, Connecticut                                    /s/ Arthur Andersen LLP
April 17, 2002<Page>

               CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 11 to the registration
statement (Form N-4 No. 33-71688) (the "Registration Statement") of our
report dated February 15, 2002, relating to the financial statements of First
Fortis Life Insurance Company, which appears in such Statement of Additional
Information. We also consent to the use in the Statement of Additional
Information constituting part of this Registration Statement 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
April 17, 2002<Page>

                                                               ERNST & YOUNG LLP

               CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the reference to our firm under the caption "Independent
Public Accountants" in the Statement of Additional Information and use of our
report dated February 17, 2000 on the financial statements of First Fortis
Life Insurance Company in this Post-Effective Amendment No. 11  (Form N-4 No.
33-71688) to the Registration Statement and related Prospectus and Statement
of Additional Information of First Fortis Life Insurance Company for the
registration of flexible premium deferred combination variable and fixed
annuity contracts.

Minneapolis, Minnesota                                     /s/ Ernst & Young LLP
April 17, 2002<Page>

                                                                ARTHUR ANDERSEN

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                    -----------------------------------------

As independent public accountants, we hereby consent to the use of our report
dated March 20, 2002, covering the audited financial statements of Variable
Account D (and to all references to our Firm) included in or made a part of
this Registration Statement File No. 333-79701 for Fortis Benefits Insurance
Company Variable Account D on Form N-4.

Hartford, Connecticut                                   /s/ Arthur Andersen LLP
April 17, 2002<Page>

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 5 to the registration
statement (Form N-4 No. 333-79701) (the "Registration Statement") of our report
dated February 15, 2002, relating to the financial statements of Fortis
Benefits Insurance Company, which appears in such Statement of Additional
Information. We also consent to the use in the Statement of Additional
Information constituting part of this Registration Statement 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
April 17, 2002<Page>
                                                             ERNST & YOUNG LLP

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the reference to our firm under the caption "Independent
Public Accountants" in the Statement of Additional Information and use of our
report dated February 17, 2000 on the financial statements of Fortis Benefits
Insurance Company in this Post-Effective Amendment No. 5 (Form N-4 No.
333-79701) to the Registration Statement and related Prospectus and Statement
of Additional Information of Fortis Benefits Insurance Company for the
registration of flexible premium deferred combination variable and fixed
annuity contracts.

Minneapolis, Minnesota                                   /s/ Ernst & Young LLP
April 17, 2002<Page>

                                                                 ARTHUR ANDERSEN

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of our report
dated March 20, 2002, covering the audited financial statements of Separate
Account A (and to all references to our Firm) included in or made a part of
this Registration Statement File No. 333-20343 for First Fortis Life
Insurance Company Separate Account A on Form N-4.

Hartford, Connecticut                             /s/ Arthur Andersen LLP
April 17, 2002<Page>

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectus and Statement of Additional
Information constituting part of this Post-Effective Amendment No. 6 to the
registration statement (Form N-4 No. 333-20343) (the "Registration
Statement") of our report dated February 15, 2002, relating to the financial
statements of First Fortis Life Insurance Company, which appears in such
Prospectus and Statement of Additional Information. We also consent to the
use in the Statement of Additional Information constituting part of this
Registration Statement 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
April 17, 2002<Page>

                                                               ERNST & YOUNG LLP

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the reference to our firm under the caption "Independent
Public Accountants" in the Statement of Additional Information and use of our
report dated February 17, 2000 on the financial statements of First Fortis Life
Insurance Company in this Post-Effective Amendment No. 6 (Form N-4 No.
333-20343) to the Registration Statement and related Prospectus and Statement of
Additional Information of First Fortis Life Insurance Company for the
registration of flexible premium deferred combination variable and fixed annuity
contracts.

Minneapolis, Minnesota                                     /s/ Ernst & Young LLP
April 17, 2002<Page>

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of our report
dated March 20, 2002, covering the audited financial statements of Separate
Account A, (and to all references to our Firm) included in or made a part of
this Registration Statement File No. 33-71686 for First Fortis Life Insurance
Company Separate Account A on Form N-4.

/s/ Arthur Andersen LLP

Hartford Connecticut
April 17, 2002

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