Exhibit 10(a) - 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 21, 2003,  with
respect  to the  consolidated  financial  statements  of  Golden  American  Life
Insurance  Company as of  December  31,  2002 and 2001 and for each of the three
years in the period ended  December 31, 2002, and to the use of our report dated
March 14, 2003,  with  respect to the  statement  of assets and  liabilities  of
Golden  American Life Insurance  Company  Separate  Account B as of December 31,
2002 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,  incorporated  by reference into  Post-Effective  Amendment No. 13 to the
Registration Statement under the Securities Act of 1933 (Form N-4 No. 333-30180)
and the related  Prospectus  and Statement of Additional  Information  of Golden
American Life Insurance Company Separate Account B.

Our audits (to which the date of our report is March 21, 2003) 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
October 2, 2003