Exhibit 99.B10A - Consent of Ernst and Young LLP, Independent Auditors

We consent to the reference to our firm under the captions "Independent
Auditors" and "Experts" and to the use of our report dated March 15, 2002, with
respect to the consolidated financial statements of Golden American Life
Insurance Company as of December 31, 2001 and 2000 and for each of the three
years in the period ended December 31, 2001, and to the use of our report dated
February 15, 2002, with respect to the statement of assets and liabilities of
Golden American Life Insurance Company Separate Account B as of December 31,
2001 and the related statement of operations for the year then ended, and the
statements of changes in net assets for each of the two years in the period then
ended, included in Pre-Effective Amendment No. 1 to the Registration Statement
under the Securities Act of 1933 (Form N-4 No. 333-90516) and related Prospectus
of Separate Account B of Golden American Life Insurance Company.

Our audits (to which the date of our report is March 15, 2002) also included the
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 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 3, 2002