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 Statements 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 Transamerica Life Insurance Company,
(2) dated February 3, 2006, with respect to the financial statements of certain subaccounts of Retirement Builder Variable Annuity Account, which are available for investment by contract owners of the Retirement Income Builder II Variable
Annuity, and (3) dated February 3, 2006, with respect to the financial statements of certain subaccounts of Retirement Builder Variable Annuity Account, which are available for investment by contract owners of Portfolio Select Variable
Annuity, included in Post-Effective Amendment No. 21 to the Registration Statement (Form N-4 No. 333-7509) under the Securities Act of 1933 and related Prospectuses of Retirement Income Builder II Variable Annuity and Portfolio Select
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] 
  
 April 14, 2006 
  
 Transamerica Life Insurance Company 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Retirement Builder Variable Annuity Account 

	  	Portfolio Select Variable Annuity 

	  	Registration on Form N-4 SEC File No. 333-7509 

  
 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 Retirement Income Builder Variable Annuity, Retirement Income Builder II Variable Annuity, and Portfolio Select 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 Retirement Income Builder Variable Annuity,
Retirement Income Builder II Variable Annuity, and Portfolio Select 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, FSA, MAAA
	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 Transamerica Life Insurance Company and
(2) dated February 3, 2006, with respect to the financial statements of the subaccounts of Transamerica Life Insurance Company Separate Account VA S, which are available for investment by contract owners of Huntington Allstar Select
Variable Annuity included in Post-effective Amendment No. 3 to the Registration Statement (Form N-4 No. 333-109913) under the Securities Act of 1933 and related Prospectus of Huntington Allstar Select 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] 
  
 April 14, 2006 
  
 Transamerica Life Insurance Company 
 4333 Edgewood Road NE 
 Cedar Rapids, Iowa 52499-0001 
  

	Re:	Flexible Premium Variable Annuity - D 

	    	Separate Account VA S 

	    	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 – D
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 Flexible Premium Variable Annuity - D, 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 Statements of Additional Information and to
the use of our reports: (1) dated February 3, 2006, 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 Landmark Variable Annuity, (2) dated February 3, 2006, 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 the Transamerica Landmark ML Variable Annuity and (3) 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. 40 to the Registration Statement (Form N-4 No. 33-33085) under the Securities Act of 1933 and related Prospectus of the Transamerica Landmark 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:	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. 

 Transamerica Life Insurance Company 
 April 14, 2006 
 Page 2 
  
 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, FSA, MAAA
 Actuary
 Transamerica Life Insurance Company

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