Exhibit (n)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 13/Amendment No. 39
to Registration Statement Nos. 333-89409/811-3713 on Form N-6 of our report
dated March 24, 2008, relating to the financial statements of each of the
Subaccounts of New England Variable Life Separate Account appearing in the
Prospectus, which is part of such Registration Statement, and our report dated
April 14, 2008, relating to the consolidated financial statements of New England
Life Insurance Company (the "Company") (which report expresses an unqualified
opinion and includes an explanatory paragraph referring to the fact that the
Company changed its method of accounting for income taxes as required by
accounting guidance adopted on January 1, 2007, and changed its method of
accounting for defined benefit pension and other postretirement plans, as
required by accounting guidance adopted on December 31, 2006), appearing in the
Statement of Additional Information, which is part of such Registration
Statement, and to the references to us under the headings "Independent
Registered Public Accounting Firm" in the Prospectus and "Independent Registered
Public Accounting Firm" in the Statement of Additional Information, which are
parts of such Registration Statement.

/s/ DELOITTE & TOUCHE LLP

Tampa, Florida
April 22, 2008