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 PublicAccounting Firm in the Statement of Additional Information and to the use of our report dated February 17, 2006, with respect to the statutory-basis financial statements and schedules of Transamerica Financial Life Insurance Company,included in Post-effective Amendment No. 3 to the Registration Statement (Form N-4 No. 333-110048) under the Securities Act of 1933 and related Prospectus of Separate Account VA QNY.
/s/ Ernst & Young LLP
Des Moines, Iowa
April 24, 2006