CONSENT OF INDEPENDENT AUDITORS
We
consent to use in the Registration Statement on Form N-4 of our report dated March 17, 2026 related to
the statutory-basis financial statements of Pacific Life Insurance Company as of December 31, 2025 and
2024, and for each of the three years in the period ended December 31, 2025, incorporated by reference
in the Statement of Additional Information, which is part of such Registration Statement, and to the
references to us under the headings "Independent Auditors" in the Statement of Additional Information,
which is part of such Registration Statement.
/s/ DELOITTE & TOUCHE LLP
Costa Mesa, California
June 18, 2026