CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference
in this Post-Effective Amendment to Registration Statement File Nos. 333-73676/811-03713 on Form N-6 of our report dated March 27, 2025, relating to the financial statements
comprising each of the Sub-Accounts of New England Variable Life Separate Account, appearing in form N-VPFS of
New England Variable Life Separate Account for the year ended December 31, 2024. We also consent to the reference
to us under the heading "Independent Registered Public Accounting Firm" in the Statement of Additional Information, which is part of such Registration Statement.
/s/ DELOITTE & TOUCHE LLP
Charlotte, North Carolina
April 22, 2025