Zenith Flexible Life 2001

                                                                     Exhibit (l)

                                 April 22, 2008

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

Gentlemen:

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

     The preparation of Post-Effective Amendment No. 8 to the registration
     statement on Form N-6 (File No. 333-103193) 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 and cash values shown
     in Appendix B of the Prospectus, based on the assumptions stated in the
     illustrations, are consistent with the provisions of the Policies and the
     Company's administrative procedures.  The rate structure of the Policies
     has not been designed, and the assumptions for the illustrations (including
     sex, age, rating classification, and premium amount and premium payment
     schedule) have not been selected, so as to make the relationship between
     premiums and benefits, as shown in the illustrations, appear to be
     materially more favorable than for any other prospective purchaser with
     different assumptions. Insureds in other underwriting classes may have
     higher cost of insurance charges. The illustrations are based on a commonly
     used rating classification. Assumed premium amounts and ages are
     appropriate for the markets in which the Policies are sold.

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

3.   The maximum surrender charges shown in the examples of surrender charges
     under the heading "Charges - Surrender Charges" are the correct amounts for
     the target premiums shown.

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 Statement of Additional Information.

                                        Sincerely,


                                        /s/ Paul LeClair
                                        ----------------------------------------
                                        Paul LeClair, F.S.A., M.A.A.A.
                                        Vice President