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 18, 2005, with respect to the statutory-basis financial statements and schedules of Transamerica Life Insurance Company, and (2) dated
January 31, 2005 with respect to the financial statements of the subaccounts of Transamerica Separate Account VA R, which are available for investment by contract owners of Transamerica Principium Variable Annuity included in Post-effective
Amendment No. 5 to the Registration Statement (Form N-4 No. 333-109580) and related Prospectus of Transamerica Principium Variable Annuity. 
  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 25, 2005Exhibit 10.B

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

  
 [Transamerica Life
Insurance Company Letterhead] 
  
 April 1, 2005 
  
 Transamerica Life Insurance Company 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Flexible Premium Variable Annuity - C 

	 	Separate Account VA R 

	 	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 – C 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 1, 2005 
 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 - C, 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 Counsel 

  
 [Sutherland, Asbill and
Brennan LLP Letterhead] 
  
 April 1, 2005 
  
 Board of Directors 
 Western Reserve Life Assurance Co. of Ohio 
 WRL Series Annuity Account 
 4333 Edgewood Road, NE 
 Cedar Rapids, IA. 52499-0001 
  

	 	RE:	WRL Series Annuity Account 

 WRL Freedom
Bellwether 
 File No. 33-49550/811-5672 
  
 Gentlemen: 
  
 We hereby consent to the use of our name under the caption “Legal Matters” in the Statement of Additional Information contained in
Post-Effective Amendment No. 20 to the Registration Statement to Form N-4 (file No. 33-49550) of the WRL Series Annuity Account filed by Western Reserve Life Assurance Co. of Ohio with the Securities and Exchange Commission. In giving this consent,
we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 
  

			
	 Very truly yours,

	
	 Sutherland Asbill & Brennan LLP

		
	By:	 	/s/ Fred Bellamy
	 	 	    Fred BellamyExhibit 10.B

 EXHIBIT (10)(b) 
  
 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 18, 2005 with respect to the statutory-basis financial statements and schedules of Western Reserve Life Assurance Co. of Ohio, and (2)
dated March 4, 2005 with respect to the financial statements of the WRL Series Annuity Account, included in Post-Effective Amendment No. 20 to the Registration Statement (Form N-4 No. 33-49550) and related Prospectus of WRL Series Annuity Account.

  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 25, 2005Exhibit 10.C

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

  
 [Western Reserve Life
Assurance Co. of Ohio Letterhead] 
  
 April 1, 2005 
  
 Western Reserve Life Assurance Co. of Ohio 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	WRL Freedom Bellwether® Variable Annuity 

 WRL Series Annuity Account

 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
Bellwether® 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; 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 1, 2005 
 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 Bellwether® 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/ Richard Greer
	 Richard Greer, FSA, MAAA

	 Managing Actuary

	 Western Reserve Life Assurance Co. of OhioExhibit 10.A

 Exhibit 10(a) 
  
 Consent of Counsel 

 [Sutherland, Asbill and Brennan LLP Letterhead] 
  
 April 1, 2005 
  
 Board of Directors 
 Western Reserve Life
Assurance Co. of Ohio 
 WRL Series Annuity Account 
 4333
Edgewood Road, NE 
 Cedar Rapids, IA. 52499-0001 
  

			
	RE:	 	WRL Series Annuity Account
	 	 	WRL Freedom Attainer
	 	 	File No. 33-49556/811-5672

  
 Gentlemen: 
  
 We hereby consent to the use of our name under the caption “Legal
Matters” in the Statement of Additional Information contained in Post-Effective Amendment No. 19 to the Registration Statement to Form N-4 (file No. 33-49556) of the WRL Series Annuity Account filed by Western Reserve Life Assurance Co. of Ohio
with the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 
  

			
	Very truly yours,
	
	Sutherland Asbill & Brennan LLP
		
	By:	 	 /s/ Fred Bellamy

	 	 	Fred BellamyExhibit 10.B

 EXHIBIT (10)(b) 
  
 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 18, 2005 with respect to the statutory-basis financial statements and schedules of Western Reserve Life Assurance Co. of Ohio, and (2)
dated March 4, 2005 with respect to the financial statements of the WRL Series Annuity Account, included in Post-Effective Amendment No. 19 to the Registration Statement (Form N-4 No. 33-49556) and related Prospectus of WRL Series Annuity Account.

  
 /s/ Ernst & Young LLP 
  
 Des Moines, Iowa 
 April 25, 2005

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