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 Statements 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, (2) dated January 30, 2004 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 Variable Annuity, (3) dated January 30, 2004 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 (4) dated January 30, 2004 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. 19 to the Registration Statement (Form N-4 No. 333-7509)
and related Prospectuses of Retirement Income Builder Variable Annuity, Retirement Income Builder II Variable Annuity and Portfolio Select 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]

April 1, 2004

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

Re:   Retirement Builder Variable Annuity Account
      Retirement Income Builder Variable Annuity
      Retirement Income Builder II Variable Annuity
      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 Charge

(v)   Any applicable rider fees or charges

<PAGE>

Transamerica Life Insurance Company
April 1, 2004
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
Associate 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 certain subaccounts of Retirement Builder
Variable Annuity Account, which are available for investment by contract owners of The One® Income Annuity(SM), included in Post-Effective Amendment No. 8 to the
Registration Statement (Form N-4 No. 333-78743) and related Prospectus of The One® Income Annuity(SM). 
  
 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:Retirement Builder Variable Annuity Account
   Registration on Form N-4
   SEC File No. 333-78743

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 One Income Annuity 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 contract and that provides for a
   reasonable margin of profit.

Fees and charges assessed 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
April 1, 2004

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of The One Income Annuity, 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
Policies 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 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 January 30, 2004 with respect to the subaccounts of Separate Account VA BNY, which are available for investment by contract owners of Transamerica Landmark NY Variable Annuity and (2) 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. 18 to the Registration Statement (Form N-4 No. 33-83560) and related Prospectus of
Transamerica Landmark NY Variable Annuity. 
  
 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]

February 6, 2004

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

Re:  Separate Account VA BNY
     Registration on Form N-4  SEC File No. 33-83560

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 NY 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)  Mortality and Expense Risk Fee (M&E)

(iii) Taxes (including premium and other taxes if applicable)

(iv)  Surrender Charge

(v)   Any applicable rider fees or charges

<PAGE>

Transamerica Financial Life Insurance Company
February 6, 2004
Page 2

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Transamerica Landmark NY 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 Financial Life Insurance Company

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