Exhibit 10

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to (a) the use in this Post-Effective Amendment No. 33 to Registration Statement No. 333-60833 on Form N-4 of our report dated February 24, 2006, relating to the consolidated financial statements of Pacific Life Insurance Company and subsidiaries as of December 31, 2005 and 2004, and for each of the three years in the period ended December 31, 2005, which are included in the Statement of Additional Information of Pacific Value Separate Account A, which is part of such Registration Statement; (b) the incorporation by reference in the Statement of Additional Information of Pacific Value Separate Account A, which is part of such Registration Statement, of our report dated March 1, 2006, relating to the statements of assets and liabilities of Separate Account A as of December 31, 2005 and the related statements of operations for the year then ended, the statements of changes in net assets for each of the two years in the period then ended and financial highlights for each of the periods presented, appearing in the Annual Report of Separate Account A dated December 31, 2005; (c) the reference to us under the heading “Independent Registered Public Accounting Firm” appearing in the Statement of Additional Information of Pacific Value Separate Account A, which is part of such Registration Statement and (d) the reference to us under the heading “Financial Highlights” in the Prospectus of Pacific Value Separate Account A and the Supplement to the Prospectus for Pacific Value, which are part of such Registration Statement.

/s/ DELOITTE & TOUCHE LLP

Costa Mesa, California
April 18, 2006