Document:

<PAGE>

                    [SUTHERLAND ASBILL & BRENNAN LETTERHEAD]

                                 April 14, 2000

Board of Directors
Protective Life Insurance Company
2801 Highway 201 South
Birmingham, Alabama 35223

Directors:

    We hereby consent to the reference to our name under the caption "Legal
Matters" in the statement of additional information filed as part of
pre-effective amendment number 1 to the registration statement on Form N-4 (File
No. 333-94097) filed by Protective Life Insurance Company and Protective
Variable Annuity Separate Account 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.

                                          Sincerely,
                                          SUTHERLAND ASBILL & BRENNAN LLP

                                          By:     /s/ DAVID S. GOLDSTEIN
                                          --------------------------------------

                                                     David S. Goldstein<PAGE>

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use, in this Registration Statement on Form N-4 (File
No. 333-94047) of our report dated February 23, 2000, relating to the
consolidated financial statements and financial statement schedules of
Protective Life Insurance Company and Subsidiaries, which appear in such
Registration Statement. We also consent to the use in this registration
statement of our report dated March 20, 2000 on our audits of the financial
statements of the Protective Variable Annuity Separate Account, which appears in
such Registration Statement. We also consent to the reference to our Firm under
the heading "Experts."

/s/ PricewaterhouseCoopers, LLP

Birmingham, Alabama
April 24, 2000Prepared by MERRILL CORPORATION www.edgaradvantage.com

[SUTHERLAND ASBILL & BRENNAN LETTERHEAD]

April 14, 2000

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223

Directors:

   We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 3 to the
registration statement on Form N-4 (File No. 333-68551) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account 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.

	 	Sincerely,
	 

 	 

SUTHERLAND ASBILL & BRENNAN LLP
	 

 	 

By: /s/ DAVID S. GOLDSTEIN

	 	David S. GoldsteinPrepared by MERRILL CORPORATION www.edgaradvantage.com

Consent of Independent Accountants

We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 333-68551) of our report dated February 23, 2000, relating to the consolidated financial statements and financial
statement schedules of Protective Life Insurance Company and Subsidiaries, which appear in such Registration Statement. We also consent to the use in this registration statement of our report dated
March 20, 2000 on our audits of the financial statements of the Protective Variable Annuity Separate Account, which appears in such Registration Statement. We also consent to the reference to our Firm
under the heading "Experts."

/s/ PricewaterhouseCoopers LLP

Birmingham, Alabama

April 24, 2000Prepared by MERRILL CORPORATION www.edgaradvantage.com

EXHIBIT 4(f)

     PROTECTIVE LIFE INSURANCE COMPANY    P.O. BOX 10648    BIRMINGHAM, ALABAMA    35202-0648

RETURN OF PURCHASE PAYMENTS RIDER

for Terminal Illness or Nursing Home Confinement

We
are amending the Contract to which this rider is attached by adding the following provisions and making them a part of the Contract as of its Effective Date:

You
may surrender this contract any time after the Effective Date if:

	(1)
	you
are first diagnosed as having a terminal illness by a physician that is not related to you or the Annuitant; or,

	(2)
	You
enter, for a period of at least ninety (90) days, a facility which is both
	(a)
	licensed
by the state; and,
	(b)
	qualified
as a skilled nursing home facility under Medicare or Medicaid.

The
term "terminal illness" means that you are diagnosed as having a non-correctable medical condition that, with a reasonable degree of medical certainty, will result in your death in less than 12
months. You must submit written proof satisfactory to us of a terminal illness or nursing home confinement. We reserve the right to require an examination by a physician of our choice at our expense.

If
you request a full surrender of your Contract and meet either of the two qualifying conditions stated above, we will pay you the greater of: (1) the Contract Value as of the end of the Valuation
Period during which we receive your written request for surrender, less any applicable premium tax; or (2) your aggregate Purchase Payments less aggregate amounts previously surrendered.

If
any Owner is not an individual, the provisions of this rider will apply to the Annuitant.

Suspension of Benefits—For a period of one year after any change of ownership involving a natural person, you may surrender the Contract for
the Contract Value.

Signed
for the Company as of the Effective Date

PROTECTIVE
LIFE INSURANCE COMPANY

/s/
Deborah J. Long

SecretaryPrepared by MERRILL CORPORATION www.edgaradvantage.com

[SUTHERLAND ASBILL & BRENNAN LETTERHEAD]

April 14, 2000

Board of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223

Directors:

    We hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 1 to the
registration statement on Form N-4 (File No. 333-81553) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account 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.

	 	Sincerely,
	 

 	 

SUTHERLAND ASBILL & BRENNAN LLP
	 

 	 

By: /s/ DAVID S. GOLDSTEIN

	 	David S. GoldsteinPrepared by MERRILL CORPORATION www.edgaradvantage.com

CONSENT OF INDEPENDENT ACCOUNTANTS

    

We hereby consent to the use, in this Registration Statement on Form N-4 (File No. 333-81553) of our report dated February 23, 2000, relating to the consolidated financial statements and
financial statement schedules of Protective Life Insurance Company and Subsidiaries, which appear in such Registration Statement. We also consent to the use in this registration statement of our
report dated March 20, 2000 on our audits of the financial statements of the Protective Variable Annuity Separate Account, which appears in such Registration Statement. We also consent to the
reference to our Firm under the heading "Experts."

/s/ PricewaterhouseCoopers LLP

Birmingham, Alabama

April 24, 2000<PAGE>

                                                                     EXHIBIT 4.1

         NUMBER                                               SHARES

HC

                                    [HC LOGO]

                         THE HAIN CELESTIAL GROUP, INC.

                                                                    COMMON STOCK
                                             SEE REVERSE FOR CERTAIN DEFINITIONS
                                                               CUSIP 405217 10 0

              INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE

This Certifies that

is the owner of

FULLY PAID AND NONASSESSABLE SHARES OF THE PAR VALUE OF $.01 EACH OF THE COMMON
STOCK

THE HAIN CELESTIAL GROUP, INC. (hereinafter called the "Corporation")
transferable on the books of the Corporation by said owner in person or by his
duly authorized attorney, upon the surrender of this certificate properly
endorsed. This certificate is not valid unless countersigned by the Transfer
Agent and Registrar.

         Witness the facsimile seal of the Corporation and the facsimile
signatures of its duly authorized officers.

Dated:

/s/  GARY M. JACOBS                        SEAL    /s/  IRWIN D. SIMON
------------------------                           ------------------------
Gary M. Jacobs                                     Irwin D. Simon
Sr. Vice President-Finance,                        Chairman of the Board,
Treasurer and Secretary                            President and Chief
                                                   Executive Officer

Countersigned and Registered:
CONTINENTAL STOCK TRANSFER & TRUST COMPANY
                            Transfer Agent
                            and Registrar

By                         Authorized Officer
<PAGE>

                         THE HAIN CELESTIAL GROUP, INC.

         The Corporation will furnish without charge to each stockholder who so
requests a statement of the powers, designations, preferences and relative
participating, optional or other special rights of each class of stock or series
thereof and the qualifications, limitations or restrictions of such preferences
and/or rights.

         The following abbreviations, when used in the inscription on the face
of this certificate, shall be construed as though they were written out in full
according to applicable laws or regulations.

TEN COM - as tenants in common         UNIF GIFT MIN ACT - ____ Custodian______
TEN ENT - as tenants by the entireties                    (Cust)         (Minor)
                                                  under Uniform Gifts to Minors
JT TEN  - as joint tenants with right of          Act  ________________
          survivorship and not as tenants                  (State)
          in common

         Additional abbreviations may also be used though not in the above list.

         FOR VALUE RECEIVED, __________ HEREBY SELL, ASSIGN AND TRANSFER UNTO

PLEASE INSERT SOCIAL SECURITY OR OTHER
   IDENTIFYING NUMBER OF ASSIGNEE

-/ / / / / / / / / / / / / / / / / / /-

-/ / / / / / / / / / / / / / / / / / /-
                                       -----------------------------------------

--------------------------------------------------------------------------------
  (PLEASE PRINT OR TYPEWRITE NAME AND ADDRESS, INCLUDING ZIP CODE OF ASSIGNEE)

--------------------------------------------------------------------------------

------------------------------------------------------------------------  SHARES

OF THE CAPITAL STOCK REPRESENTED BY THE WITHIN CERTIFICATE, AND DO HEREBY
IRREVOCABLY CONSTITUTE AND APPOINT

----------------------------------------------------------------------- ATTORNEY

TO TRANSFER THE SAID STOCK OF THE BOOKS OF THE WITHIN-NAMED CORPORATION, WITH
FULL POWER OF SUBSTITUTION IN THE PREMISES.

DATED_________________________

                             NOTICE:
                                    --------------------------------------------
                                    THE SIGNATURE TO THIS ASSIGNMENT MUST
                                    CORRESPOND WITH THE NAME AS WRITTEN UPON THE
                                    FACT OF THE CERTIFICATE IN EVERY PARTICULAR,
                                    WITHOUT ALTERATION OR ENLARGEMENT, OR ANY
                                    CHANGE WHATEVER.

           SIGNATURE(S) GUARANTEED: THE SIGNATURE(S) SHOULD BE GUARANTEED BY AN
                                    ELIGIBLE GUARANTOR INSTITUTION (BANKS,
                                    STOCKBROKERS, SAVINGS AND LOAN ASSOCIATIONS
                                    AND CREDIT UNIONS WITH MEMBERSHIP IN AN
                                    APPROVED SIGNATURE MEDALLION PROGRAM,
                                    PURSUANT TO SEC. RULE 17Ad-5.

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