SUTHERLAND
 ASBILL &                               1275 Pennsylvania Avenue, N.W.
BRENNAN LLP                             Washington, D.C. 20004-2415
Attorneys at Law                        Tel: (202) 383-0100
                                        Fax: (202) 637-3593
                                        www.sablaw.com



                                October 17, 2001

VIA EDGAR

Board of Directors
Golden American Life Insurance Company
1475 Dunwoody Drive
West Chester, PA 19380-1478

Ladies and Gentlemen:

We hereby consent to the reference to our name under the caption "Legal Matters"
in the  Prospectus  filed  as part of  Post-Effective  Amendment  No.  22 to the
Registration  Statement on Form N-4 for Separate Account B (File No.  33-59261).
In giving this  consent,  we do not admit that we are in the category of persons
whose consent is required under Section 7 of the Securities Act of 1933.

                                Very Truly Yours,
                                SUTHERLAND ASBILL & BRENNAN LLP

                                By:  /s/Stephen E. Roth
                                     --------------------
                                     Stephen E. Roth