CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use in this Post-Effective
Amendment to Registration Statement File No. 033-52050 on Form S-6 of our report dated March 26, 2026, relating to the financial statements comprising each of the Sub-Accounts of
New England Variable Life Separate Account, appearing in the Prospectus Supplement, which is part of such Registration Statement. We also consent to the reference to us under the heading "Independent Registered Public Accounting Firm" in such
Prospectus Supplement.
/s/ DELOITTE & TOUCHE LLP
Charlotte, North Carolina
April 21, 2026