Exhibit

We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (File No. 333-221242), Form S-8 (File No. 333-212659), Form S-8 (File No. 333-210074), Form S-8 (File No. 333-174138), Form S-8 (File No. 333-161124), Form S-8 (File No. 333-161122), Form S-8 (File No. 333-89568), Form S-8 (File No. 333-81451), Form S-8 (File No. 333-46250) and Form S-8 (File No. 333-62137) of XL Group Ltd of our report dated February 23, 2018 relating to the financial statements, financial statement schedules and the effectiveness of internal control over financial reporting, which appears in this Form 10‑K.