Contract

Exhibit 10 [LOGO] BDO Seidman, LLP 100 Park Avenue Accountants and Consultants New York, New York 10017 Telephone: 212-885-8000 Fax: 212-697-1299 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the reference to our firm under the caption "Independent Registered Public Accounting Firm" and to the use of our report dated March 22, 2010 for Jefferson National Life Annuity Account C in the Registration Statement on Form N-4 (No. 033-02460 and 811-04819) and the related Prospectus of Jefferson National Life Annuity Account C dated May 1, 2010. We also consent to the use of our report on Jefferson National Life Insurance Company dated March 29, 2010 included in this Registration Statement. Such report expresses our opinion that Jefferson National Life Insurance Company's statutory-basis financial statements present fairly, in all material respects, the financial position of Jefferson National Life Insurance Company at December 31, 2009, and the results of its operations and cash flows for the year then ended in conformity with statutory accounting practices prescribed or permitted by the Texas State Insurance Department and not in conformity with accounting principles generally accepted in the United States. /s/ BDO Seidman, LLP New York, New York April 21, 2010