We consent to the use of our report dated
April 1, 2026, with respect to the financial statements of the sub-accounts that comprise Nationwide VL Separate Account-G, and the related notes (collectively, the financial
statements), included in the Statement of Additional Information which is incorporated by reference herein, and to the reference to our firm under the heading "Independent Registered Public Accounting Firm" in the Statement of Additional Information that was previously filed
under SEC File No. 333-215173 and is incorporated by reference herein.