Exhibit 3(ii)





                                                                  April 24, 2002




New England Life Insurance Company
501 Boylston Street
Boston, Massachusetts 02117

Gentlemen:

In my capacity as Second Vice President and Actuary of New England Life
Insurance Company (the "Company"), I have provided actuarial advice concerning:

         The preparation of Post-Effective Amendment No. 13 to the registration
         statement on Form S-6 (File No. 33-88082) filed by New England Variable
         Life Separate Account and the Company with the Securities and Exchange
         Commission under the Securities Act of 1933 with respect to variable
         life insurance policies (the "Registration Statement"); and

         The preparation of policy forms for the variable life insurance
         policies described in the Registration Statement (the "Policies").

It is my professional opinion that:

1.       The illustrations of death benefits, net cash values, accumulated
         premiums, internal rates of return on net cash values and internal
         rates of return on death benefits shown in Appendix A of the
         Prospectus, based on the assumptions stated in the illustrations, are
         consistent with the provisions of the Policies. The rate structure of
         the Policies has not been designed so as to make the relationship
         between premiums and benefits, as shown in the illustrations, appear to
         be correspondingly more favorable to prospective purchasers of Policies
         for male insureds, aged 40 in the underwriting class illustrated than
         to prospective purchasers of Policies for insureds of other sexes or
         ages. Insureds in other underwriting classes may have higher cost of
         insurance charges.

2.       The information contained in the description of historical investment
         experience in Appendix B, based on the assumptions stated in the
         Appendix, is consistent with the provisions of the Policies.


3.       The illustration of net premiums shown under the heading "Charges and
         Expenses-Deductions from Premiums" in the Prospectus contains the
         net premium amounts allocated to the Variable Account for a $2,000
         premium.

I hereby consent to the filing of this opinion as an Exhibit to this
Post-Effective Amendment to the Registration Statement and to the use of my name
under the heading "Experts" in the Prospectus.

                                         Sincerely,

                                         /s/ James J. Reilly
                                         --------------------------------------
                                         James J. Reilly, Jr., F.S.A., M.A.A.A.
                                         Second Vice President and Actuary