CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Consent of Independent Registered Public Accounting Firm
We consent to the reference to our firm under the caption Independent Registered Public Accounting Firm in the Statement of Additional Information and to theuse of our reports: (1) dated February 17, 2006, with respect to the statutory-basis financial statements and schedules of Transamerica Occidental Life Insurance Company and (2) dated February 3, 2006, with respect to thesubaccounts of Separate Account VA-2L, which are available for investment by contract owners of the Dreyfus/Transamerica Triple Advantage Variable Annuity, included in Post-Effective Amendment No. 28 to the Registration Statement (Form N-4No. 33-49998) under the Securities Act of 1933 and related Prospectus of Dreyfus/Transamerica Triple Advantage Variable Annuity.
/s/ Ernst & Young LLP
Des Moines, Iowa
April 24, 2006