Document:

Exhibit 10.A

 EXHIBIT (10)(a) 
  
 CONSENT OF INDEPENDENT AUDITORS 
  

 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 January 30, 2004 with respect to the financial statements of certain subaccounts of Transamerica Life Insurance Company Separate Account VA B, which are available for investment by contract owners of Transamerica
Freedom Variable Annuity and (2) dated February 13, 2004 with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company, included in Post-Effective Amendment No. 22 to the Registration Statement (Form
N-4 No. 33-56908) and related Prospectus of Transamerica Freedom Variable Annuity. 
  
 Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 27, 2004<PAGE>

                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

<PAGE>

                [Transamerica Life Insurance Company Letterhead]

February 5, 2004

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. 33-56908

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 Freedom 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)     Any applicable rider fees or charges

<PAGE>

Transamerica Life Insurance Company
February 5, 2004
Page 2

The magnitude of each of the individual charges listed above in (i) through (iv)
is established in the pricing of the Transamerica Freedom 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/ Tim Bennett
---------------------------------------
Tim Bennett, ASA, MAAA
Assistant Actuary
Transamerica Life Insurance CompanyExhibit 10.A

 EXHIBIT (10)(a) 
  
 CONSENT OF INDEPENDENT AUDITORS 
  

 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 13, 2004 with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company and (2) dated January 30, 2004 with respect to the subaccounts of Separate Account VA J,
which are available for investment by contract owners of Immediate Income Builder II, included in Post-Effective Amendment No. 3 to the Registration Statement (Form N-4 No. 333-63086) and related Prospectus of Immediate Income Builder II.

  
 Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 27, 2004<PAGE>

                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

<PAGE>

                [Transamerica Life Insurance Company Letterhead]

February 9, 2004

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

Re: Separate Account VA J
    Registration on Form N-4
    SEC File No. 333-63086

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 Immediate Income Builder II 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 contracts and that provide for a
      reasonable margin of profit.

Fees and charges assessed against the contract values 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

<PAGE>

Transamerica Life Insurance Company
Page 2
February 9, 2004

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Immediate Income Builder II, to achieve a
reasonable Return on Investment (ROI), which is within the range of industry
practice with respect to comparable variable immediate 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
contracts in the pricing process.

Therefore, in my opinion, the fees and charges deducted under the contracts, 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 Company<PAGE>

                                                                    EXHIBIT 10.1

                         CONSENT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors and Stockholder of Federal Kemper Life Assurance
Company and Contract Owners of contracts that participate in the FKLA
Variable Annuity Separate Account:

We hereby consent to the use in this Post-Effective Amendment No. 1 (File Nos.
333-106312 and 811-21372) to the registration statement on Form N-4 (the
"Registration Statement") of our reports dated April 16, 2004 and March 21,
2003, relating to the statutory financial statements of Federal Kemper Life
Assurance Company. We also consent to the reference to us under the heading
"Experts" in the Statement of Additional Information.

PricewaterhouseCoopers LLP

Chicago, Illinois
April 26, 2004<PAGE>

                                                                    Exhibit 10.2

                         Independent Auditors' Consent

The Board of Directors
Federal Kemper Life Assurance Company:

We consent to the use of our report included herein on the consolidated balance
sheet of Federal Kemper Life Assurance Company and subsidiaries as of December
31, 2003, dated April 16, 2004 and to the references to our firm under the
headings "Experts" in the Statement of Additional Information of the Form N-4
Registration Statement.

KPMG LLP

Chicago, Illinois
April 29, 2004Exhibit 10.A

 EXHIBIT (10)(a) 
  
 CONSENT OF INDEPENDENT AUDITORS 
  

 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 report dated February 13, 2004, with respect to the statutory-basis financial statements and schedules of Transamerica Financial Life Insurance Company, included in Post-effective Amendment No. 1 to the Registration Statement (Form
N-4 No. 333-110048) and related Prospectus of Separate Account VA QNY. 
  
 Ernst & Young LLP 
  
 Des Moines, Iowa

 April 27, 2004<PAGE>

                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

<PAGE>

           [Transamerica Financial Life Insurance Company Letterhead]

April 1, 2004

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

Re:  Flexible Premium Variable Annuity - E
     Separate Account VA QNY
     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 - E
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)

<PAGE>

Transamerica Financial Life Insurance Company
April 1, 2004
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 -
E, 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 Financial Life Insurance Company

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