Exhibit 10(b) - Consent of Ernst & Young LLP, Independent Auditors

We  consent  to the  reference  to our firm  under the  captions  "Experts"  and
"Independent  Auditors" and to the use of our report dated March 12, 2001,  with
respect  to the  consolidated  financial  statements  of  Golden  American  Life
Insurance  Company,  and to the use of our report dated February 19, 2001,  with
respect to the financial  statements of Golden  American Life Insurance  Company
Separate Account B, incorporated by reference in Post-Effective Amendment No. 12
to the  Registration  Statement  under the  Securities Act of 1933 (Form N-4 No.
333-28679)  and related  Prospectus of Golden  American Life  Insurance  Company
Separate Account B.

Our audits (to which the date of our report is March 12, 2001) also included the
consolidated  financial  statement  schedules of Golden  American Life Insurance
Company included in Item 24(a)(2). These schedules are the responsibility of the
Company's  management.  Our responsibility is to express an opinion based on our
audits. In our opinion, the consolidated  financial statement schedules referred
to above,  when  considered  in  relation  to the basic  consolidated  financial
statements  taken  as a whole,  present  fairly  in all  material  respects  the
information set forth therein.


                                                /s/Ernst & Young LLP


Atlanta, Georgia
September 24, 2001