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                     CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Post-Effective Amendment No. 10 to the
registration statement on Form N-4 (No. 333-79701) (the "Registration
Statement") of our report dated February 20, 2004 relating to the financial
statements of Fortis Benefits Insurance Company, which appears in such
Registration Statement. We also consent to the reference to us under the
heading "Independent Accountants" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 5, 2004<Page>

                                                                         [LOGO]

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 10 to
Registration Statement No. 333-79701 of Fortis Benefits Insurance Company
Variable Account D on Form N-4, of our report dated February 25, 2004 relating
to the statements of assets and liabilities of Fortis Benefits Insurance
Company Variable Account D as of December 31, 2003, and the related statements
of operations for the year then ended and the statements of changes in net
assets for each of the two years ended December 31, 2003 appearing in the
Statement of Additional Information, which is part of such Registration
Statement, and to the reference to us under the heading "Experts" in such
Statement of Additional Information.

Deloitte & Touche LLP
Hartford, Connecticut
April 5, 2004<Page>

                                                    [LOGO]

                CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Post-Effective Amendment No. 10 to the
registration statement on Form N-4 (No. 333-43799) (the "Registration
Statement") of our report dated February 20, 2004, relating to the financial
statements of Fortis Benefits Insurance Company, which appears in such
Registration Statement. We also consent to the reference to us under the
heading "Independent Accountants" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 5, 2004<Page>

                                                    [LOGO]

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 10 to Registration
Statement No. 33-43799 of Fortis Benefits Insurance Company Variable Account D
on Form N-4, of our report dated February 25, 2004 relating to the statements of
assets and liabilities of Fortis Benefits Insurance Company Variable Account D
as of December 31, 2003, and the related statements of operations for the year
then ended and the statements of changes in net assets for each of the two years
ended December 31, 2003 appearing in the Statement of Additional Information,
which is part of such Registration Statement, and to the reference to us under
the heading "Experts" in such Statement of Additional Information.

Deloitte & Touche LLP
Hartford, Connecticut
April 5, 2004<Page>

                                                               [LOGO]

                   CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Post-Effective Amendment No. 16 to the
registration statement on Form N-4 (No. 033-71686) (the "Registration
Statement") of our report dated February 20, 2004, relating to the financial
statements of First Fortis Life Insurance Company, which appears in such
Registration Statement. We also consent to the reference to us under the
heading "Independent Accountants" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 5, 2004<Page>

                                                            [LOGO]

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 16 to Registration
Statement No. 33-71686 of First Fortis Life Insurance Company Separate Account A
on Form N-4, of our report dated February 25, 2004 relating to the statements of
assets and liabilities of First Fortis Life Insurance Company Separate Account A
as of December 31, 2003, and the related statements of operations for the year
then ended and the statements of changes in net assets for each of the two years
ended December 31, 2003 appearing in the Statement of Additional Information,
which is part of such Registration Statement, and to the reference to us under
the heading "Experts" in such Statement of Additional Information.

Deloitte & Touche LLP
Hartford, Connecticut
April 5, 2004<Page>

                                                                          [LOGO]

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Post-Effective Amendment No. 16 to the
registration statement on Form N-4 (No. 033-71688) (the "Registration
Statement") of our report dated February 20, 2004, relating to the financial
statements of First Fortis Life Insurance Company, which appears in such
Registration Statement. We also consent to the reference to us under the heading
"Independent Accountants" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 5, 2004<Page>

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 16 to Registration
Statement No. 33-71688 of First Fortis Life Insurance Company Separate
Account A on Form N-4, of our report dated February 25, 2004 relating to the
statements of assets and liabilities of First Fortis Life Insurance Company
Separate Account A as of December 31, 2003, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years ended December 31, 2003 appearing in the
Statement of Additional Information, which is part of such Registration
Statement, and to the reference to us under the heading "Experts" in such
Statement of Additional Information.

Deloitte & Touche LLP
Hartford, Connecticut
April 5, 2004<Page>

                                                   [LOGO]

                     CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Post-Effective Amendment No. 7 to the
registration statement on Form N-4 (No. 333-65233) (the "Registration
Statement") of our report dated February 20, 2004, relating to the financial
statements of Fortis Benefits Insurance Company, which appears in such
Registration Statement. We also consent to the reference to us under the
heading "Independent Accountants" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 5, 2004<Page>

                                                    [LOGO]

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 333-65233 of Fortis Benefits Insurance Company Variable Account D
on Form N-4, of our report dated February 25, 2004 relating to the statements of
assets and liabilities of Fortis Benefits Insurance Company Variable Account D
as of December 31, 2003, and the related statements of operations for the year
then ended and the statements of changes in net assets for each of the two years
ended December 31, 2003 appearing in the Statement of Additional Information,
which is part of such Registration Statement, and to the reference to us under
the heading "Experts" in such Statement of Additional Information.

Deloitte & Touche LLP
Hartford, Connecticut
April 5, 2004<Page>

                                                                          [LOGO]

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Post-Effective Amendment No. 10 to the
registration statement on Form N-4 (No. 333-20343) (the "Registration
Statement") of our report dated February 20, 2004, relating to the financial
statements of First Fortis Life Insurance Company, which appears in such
Registration Statement. We also consent to the reference to us under the
heading "Independent Accountants" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 5, 2004<Page>

                                                                          [LOGO]

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 10 to Registration
Statement No. 333-20343 of First Fortis Life Insurance Company Separate
Account A on Form N-4, of our report dated February 25, 2004 relating to the
statements of assets and liabilities of First Fortis Life Insurance Company
Separate Account A as of December 31, 2003, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years ended December 31, 2003 appearing in the
Statement of Additional Information, which is part of such Registration
Statement, and to the reference to us under the heading "Experts" in such
Statement of Additional Information.

Deloitte & Touche LLP
Hartford, Connecticut
April 5, 2004<Page>

                                                                          [LOGO]

                  CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Post-Effective Amendment No. 14 to the
registration statement on Form N-4 (No. 033-63935) (the "Registration
Statement") of our report dated February 20, 2004, relating to the financial
statements of Fortis Benefits Insurance Company, which appears in such
Registration Statement. We also consent to the reference to us under the heading
"Independent Accountants" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
April 5, 2004<Page>

                                                                          [LOGO]

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 14 to Registration
Statement No. 33-63935 of Fortis Benefits Insurance Company Variable
Account D on Form N-4, of our report dated February 25, 2004 relating to the
statements of assets and liabilities of Fortis Benefits Insurance Company
Variable Account D as of December 31, 2003, and the related statements of
operations for the year then ended and the statements of changes in net
assets for each of the two years ended December 31, 2003 appearing in the
Statement of Additional Information, which is part of such Registration
Statement, and to the reference to us under the heading "Experts" in such
Statement of Additional Information.

Deloitte & Touche LLP
Hartford, Connecticut
April 5, 2004

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