Document:

Exhibit 10.B

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

 [Western Reserve Life Assurance Co. of Ohio] 
  
 April 14, 2006 
  
 Western Reserve Life Assurance Co. of Ohio 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Flexible Premium Variable Annuity - F 

 Separate
Account VA V 
 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 - F
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; and 

  

	(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; and 

  

	(v)	Any applicable rider fees or charges. 

 Western Reserve Life Assurance Co. of Ohio 
 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 Flexible Premium Variable Annuity - F, 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/    RICHARD GREER        
	 Richard Greer, FSA, MAAA
 Managing Actuary
 Western Reserve Life Assurance Co. of OhioExhibit 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 financial statements of the subaccounts of Transamerica Life Insurance Company Separate Account
VA A, which are available for investment by the contract owners of The Atlas Portfolio Builder Variable Annuity and (2) dated February 17, 2006, with respect to the statutory-basis financial statements and schedules of Transamerica Life
Insurance Company, included in Post-Effective Amendment No. 16 to the Registration Statement (Form N-4 No. 333-26209) under the Securities Act of 1933 and related Prospectus of The Atlas Portfolio Builder 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:	Atlas Portfolio Builder Variable Annuity 

	    	Separate Account VA A 

	    	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 Atlas Portfolio Builder 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 
 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 Atlas Portfolio Builder 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
	Associate 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 Western Reserve Life Assurance Co. of
Ohio and (2) dated February 3, 2006, with respect to the Western Reserve Life Separate Account VA U, which is available for investment by contract owners of WRL Freedom Premier III Variable Annuity, included in Post-Effective Amendment
No. 7 to the Registration Statement (Form N-4 No. 333-108525) under the Securities Act of 1933 and related Prospectus of WRL Freedom Premier III Variable Annuity. 
  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 24, 2006Exhibit 10.B

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

 [Western Reserve Life Assurance Co. of Ohio] 
  
 April 14, 2006 
  
 Western Reserve Life Assurance Co. of Ohio 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	  WRL Freedom Premier III 

	 	  Separate Account VA U 

	 	  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 WRL Freedom Premier III 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; and 

  

	(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; and 

  

	(v)	Any applicable rider fees or charges. 

 Western Reserve Life Assurance Co. of Ohio 
 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 WRL Freedom Premier III, 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/    RICHARD GREER        
	 Richard Greer, FSA, MAAA
 Managing Actuary
 Western Reserve Life Assurance Co. of Ohio

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