Contract

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statement of the Polaris Preferred Solution Variable Annuity on Form N-4 for Variable Separate Account of AIG SunAmerica Life Assurance Company, of our report dated April 17, 2006, relating to the consolidated financial statements of AIG SunAmerica Life Assurance Company at December 31, 2005 and 2004, and for each of the three years in the period ended December 31, 2005. We also consent to the incorporation by reference of our report dated April 17, 2006, relating to the financial statements of Variable Separate Account at December 31, 2005, and for each of the two years in the period ended December 31, 2005, in such Registration Statement. We also consent to the incorporation by reference of our report dated March 16, 2006, relating to the financial statements, financial statement schedules, management's assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting, which appears in the American International Group, Inc. Annual Report on Form 10-K/A for the year ended December 31, 2005, in such Registration Statement. We also consent to the reference to us under the heading "Financial Statements" in such Registration Statement. PricewaterhouseCoopers LLP Los Angeles, California February 13, 2007