<DOCUMENT>
<TYPE>EX-99.(L)
<SEQUENCE>12
<FILENAME>file011.txt
<DESCRIPTION>OPINION AND CONSENT OF COUNSEL
<TEXT>
<PAGE>

                                             April 25, 2002

BlackRock Virginia Municipal Bond Trust
100 Bellevue Parkway
Wilmington, Delaware 19809

                    Re:  BlackRock Virginia Municipal Bond Trust
                         Registration Statement on Form N-2
                         --------------------------------------------

Ladies and Gentlemen:

     We have acted as special counsel to BlackRock Virginia Municipal Bond
Trust, a business trust formed under the Delaware Business Trust Act (the
"Trust"), in connection with the initial public offering by the Trust of up to [
] shares (including shares subject to an over-allotment option) of the Trust's
common shares (the "Shares") of beneficial interest, par value $0.001 per share
(the "Common Shares").

     This opinion is being furnished in accordance with the requirements of Item
24 of the Form N-2 Registration Statement under the Securities Act of 1933, as
amended (the "1933 Act"), and the Investment Company Act of 1940, as amended
(the "1940 Act").

     In connection with this opinion, we have examined originals or copies,
certified or otherwise identified to our satisfaction, of (i) the Notification
of Registration of the Trust as an investment company under the 1940 Act, on
Form N-8A, dated March 19, 2002 as filed with the Securities and Exchange
Commission (the "Commission") on March 19, 2002, (ii) the Registration Statement
of the Trust on Form N-2 (File Nos. 333-84538 and 811-21053), as filed with the
Commission on March 19, 2002, and as amended by Pre-Effective Amendment No. 1 on
March 22,

<PAGE>

BlackRock Virginia Municipal Bond Trust
April 25, 2002
Page 2


2002 and Pre-Effective Amendment No. 2 on April 25, 2002, under the 1933 Act
(such Registration Statement, as so amended and proposed to be amended, being
hereinafter referred to as the "Registration Statement"); (iii) the form of the
Underwriting Agreement (the "Underwriting Agreement") proposed to be entered
into between the Trust, as issuer, and Salomon Smith Barney Inc., as
representative of the several underwriters named therein (the "Underwriters"),
filed as an exhibit to the Registration Statement; (iv) a specimen certificate
representing the Common Shares; (v) the Certificate of Trust and Agreement and
Declaration of Trust of the Trust, as dated and currently in effect; (vi) the
By-Laws of the Trust, as currently in effect and (vii) certain resolutions of
the Board of Trustees of the Trust relating to the issuance and sale of the
Shares and related matters. We also have examined originals or copies, certified
or otherwise identified to our satisfaction, of such records of the Trust and
such agreements, certificates of public officials, certificates of officers or
other representatives of the Trust and others, and such other documents,
certificates and records as we have deemed necessary or appropriate as a basis
for the opinions set forth herein.

     In our examination, we have assumed the legal capacity of all natural
persons, the genuineness of all signatures, the authenticity of all documents
submitted to us as originals, the conformity to original documents of all
documents submitted to us as certified, conformed or photostatic copies and the
authenticity of the originals of such latter documents. In making our
examination of documents, we have assumed that the parties thereto, other than
the Trust, its directors and officers, had or will have the power, corporate or
other, to enter into and perform all obligations thereunder and have also
assumed the due authorization by all requisite action, corporate or other, and
execution and delivery by such parties of such documents and the validity and
binding effect thereof on such parties. In rendering the opinion set forth
below, we have assumed that the share certificates representing the Shares will
conform to the specimen examined by us and will have been manually signed by an
authorized officer of the transfer agent and registrar for the Common Shares and
registered by such transfer agent and registrar. As to any facts material to the
opinions expressed herein which we have not independently established or
verified, we have relied upon statements and representations of officers and
other representatives of the Trust and others.

<PAGE>


BlackRock Virginia Municipal Bond Trust
April 25, 2002
Page 3


     Members of our firm are admitted to the bar in the State of New York and we
do not express any opinion as to the laws of any jurisdiction other than the
Delaware Business Trust Act.

     Based upon and subject to the foregoing, we are of the opinion that when
(i) the Registration Statement becomes effective; (ii) the Underwriting
Agreement has been duly executed and delivered; (iii) certificates representing
the Shares in the form of the specimen certificate examined by us have been
manually signed by an authorized officer of the transfer agent and registrar for
the Common Shares and registered by such transfer agent and registrar; and (iv)
the Shares have been delivered to and paid for by the Underwriters at a price
per share not less than the per share par value of the Common Shares as
contemplated by the Underwriting Agreement, the issuance and sale of the Shares
will have been duly authorized, and the Shares will be validly issued, fully
paid and nonassessable (except as provided in the last sentence of Section 3.8
of the Agreement and Declaration of Trust).

     We hereby consent to the filing of this opinion with the Commission as an
exhibit to the Registration Statement. We also consent to the reference to our
firm under the caption "Legal Opinions" in the Registration Statement. In giving
this consent, we do not thereby admit that we are included in the category of
persons whose consent is required under Section 7 of the 1933 Act or the rules
and regulations of the Commission.

                                    Very truly yours,

                                    /s/ Skadden, Arps, Slate, Meagher & Flom LLP




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</DOCUMENT>
