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                                                                  Exhibit 10(a)

                          INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 7 to Registration Statement No. 333-82957 of Sun Life of Canada (U.S.)
Variable Account F on Form N-4 of our report dated February 9, 2001
accompanying the financial statements of Regatta, Regatta Gold, Regatta
Classic, Regatta Platinum, Regatta Extra, Regatta Access, Regatta Choice, and
Regatta Flex 4 Sub-Accounts included in Sun Life of Canada (U.S.) Variable
Account F and of our report dated February 9, 2001 accompanying financial
statements of Futurity, Futurity II, Futurity Focus, Futurity Accolade,
Futurity Focus II, Futurity III, and Futurity Select Four Sub-Accounts
included in Sun Life of Canada (U.S.) Variable Accounts F, to the
incorporation by reference of our report dated February 7, 2001 accompanying
the consolidated financial statements of Sun Life Assurance Company of Canada
(U.S.).

We also consent to the references to us under the headings "Accountants" and
"Appendix J - Condensed Financial Information - Accumulation Unit Values" in
the Prospectuses and under the heading "Financial Statements" in the
Statements of Additional Information, which are a part of such Registration
Statement.

DELOITTE & TOUCHE LLP
Boston, Massachusetts
July 27, 2001<PAGE>

                                                                   Exhibit 10(b)

                           REPRESENTATION OF COUNSEL

I, Sandra M. DaDalt, in my capacity as counsel to Sun Life of Canada (U.S.)
Variable Account F (the "Account") have reviewed this Post-Effective
Amendment to the Registration Statement of the Account which is being filed
pursuant to paragraph (b) of Rule 485 under the Securities Act of 1933. Based
on my review of this Post-Effective Amendment and such other material
relating to the operations of the Account as I deemed relevant, I hereby
certify as of the date of filing this Post-Effective Amendment, that the
Post-Effective Amendment does not contain disclosure which would render it
ineligible to become effective pursuant to paragraph (b) of Rule 485.

I hereby consent to the filing of this representation as part of this
Post-Effective Amendment to the Registration Statement of the Account.

                                              /s/ SANDRA DADALT
                                              --------------------
                                              Sandra DaDalt, Esq.

July 27, 2001<PAGE>

                                                                  Exhibit 10(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 5 to Registration Statement No. 333-30844 of Sun Life of Canada (U.S.)
Variable Account F on Form N-4 of our report dated February 9, 2001
accompanying the financial statements of Regatta, Regatta Gold, Regatta
Classic, Regatta Platinum, Regatta Extra, Regatta Access, Regatta Choice, and
Regatta Flex 4 Sub-Accounts included in Sun Life of Canada (U.S.) Variable
Account F and of our report dated February 9, 2001 accompanying financial
statements of Futurity, Futurity II, Futurity Focus, Futurity Accolade,
Futurity Focus II, Futurity III, and Futurity Select Four Sub-Accounts
included in Sun Life of Canada (U.S.) Variable Accounts F, to the
incorporation by reference of our report dated February 7, 2001 accompanying
the consolidated financial statements of Sun Life Assurance Company of Canada
(U.S.).

We also consent to the references to us under the headings "Accountants" and
"Appendix I - Condensed Financial Information - Accumulation Unit Values" in
the Prospectuses and under the heading "Financial Statements" in the
Statements of Additional Information, which are a part of such Registration
Statement.

DELOITTE & TOUCHE LLP
Boston, Massachusetts
July 27, 2001<PAGE>

                                                                   Exhibit 10(b)

                           REPRESENTATION OF COUNSEL

I, Sandra M. DaDalt, in my capacity as counsel to Sun Life of Canada (U.S.)
Variable Account F (the "Account") have reviewed this Post-Effective
Amendment to the Registration Statement (File No. 333-30844) of the Account
(the "Post-Effective Amendment") which is being filed pursuant to paragraph
(b) of Rule 485 under the Securities Act of 1933. Based on my review of the
Post-Effective Amendment and such other material relating to the operations
of the Account as I deemed relevant, I hereby certify as of the date of
filing the Post-Effective Amendment, that the Post-Effective Amendment does
not contain disclosure which would render it ineligible to become effective
pursuant to paragraph (b) of Rule 485.

I hereby consent to the filing of this representation as part of the
Post-Effective Amendment.

                                              /s/ SANDRA M. DADALT
                                              ----------------------
                                              Sandra M. DaDalt, Esq.

July 27, 2001<PAGE>

                                                        Exhibit 10(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 4 to Registration Statement No. 333-31248 of Sun Life of Canada (U.S.)
Variable Account F on Form N-4 of our report dated February 9, 2001
accompanying the financial statements of Regatta, Regatta Gold, Regatta
Classic, Regatta Platinum, Regatta Extra, Regatta Access, Regatta Choice, and
Regatta Flex 4 Sub-Accounts included in Sun Life of Canada (U.S.) Variable
Account F and of our report dated February 9, 2001 accompanying financial
statements of Futurity, Futurity II, Futurity Focus, Futurity Accolade,
Futurity Focus II, Futurity III, and Futurity Select Four Sub-Accounts
included in Sun Life of Canada (U.S.) Variable Accounts F, to the
incorporation by reference of our report dated February 7, 2001 accompanying
the consolidated financial statements of Sun Life Assurance Company of
Canada (U.S.).

We also consent to the references to us under the headings "Accountants" and
"Appendix I - Condensed Financial Information - Accumulation Unit Values" in
the Prospectuses and under the heading "Financial Statements" in the
Statements of Additional Information, which are a part of such Registration
Statement.

DELOITTE & TOUCHE LLP
Boston, Massachusetts
July 27, 2001<PAGE>

                                                                   Exhibit 10(b)

                           REPRESENTATION OF COUNSEL

I, Sandra M. DaDalt, in my capacity as counsel to Sun Life of Canada (U.S.)
Variable Account F (the "Account") have reviewed this Post-Effective
Amendment to the Registration Statement of the Account which is being filed
pursuant to paragraph (b) of Rule 485 under the Securities Act of 1933. Based
on my review of this Post-Effective Amendment and such other material
relating to the operations of the Account as I deemed relevant, I hereby
certify as of the date of filing this Amendment, that the Post-Effective
Amendment does not contain disclosure which would render it ineligible to
become effective pursuant to paragraph (b) of Rule 485.

I hereby consent to the filing of this representation as part of this
Post-Effective Amendment to the Registration Statement of the Account.

                                              /s/ SANDRA DADALT
                                              --------------------
                                              Sandra DaDalt, Esq.

July 27, 2001<PAGE>

                                                                   Exhibit 10(a)

                          INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 3 to Registration Statement No. 333-41438 of Sun Life of Canada (U.S.)
Variable Account F on Form N-4 of our report dated February 9, 2001
accompanying the financial statements of Regatta, Regatta Gold, Regatta
Classic, Regatta Platinum, Regatta Extra, Regatta Access, Regatta Choice, and
Regatta Flex 4 Sub-Accounts included in Sun Life of Canada (U.S.) Variable
Account F and of our report dated February 9, 2001 accompanying financial
statements of Futurity, Futurity II, Futurity Focus, Futurity Accolade,
Futurity Focus II, Futurity III, and Futurity Select Four Sub-Accounts
included in Sun Life of Canada (U.S.) Variable Accounts F, to the
incorporation by reference of our report dated February 7, 2001 accompanying
the consolidated financial statements of Sun Life Assurance Company of Canada
(U.S.).

We also consent to the references to us under the headings "Accountants" and
"Appendix I - Condensed Financial Information - Accumulation Unit Values" in
the Prospectuses and under the heading "Financial Statements" in the
Statements of Additional Information, which are a part of such Registration
Statement.

DELOITTE & TOUCHE LLP
Boston, Massachusetts
July 27, 2001<PAGE>

                                                                   Exhibit 10(b)

                           REPRESENTATION OF COUNSEL

I, Sandra M. DaDalt, in my capacity as counsel to Sun Life of Canada (U.S.)
Variable Account F (the "Account") have reviewed this Post-Effective
Amendment to the Registration Statement (File No. 333-41438) of the Account
(the "Post-Effective Amendment") which is being filed pursuant to paragraph
(b) of Rule 485 under the Securities Act of 1933. Based on my review of the
Post-Effective Amendment and such other material relating to the operations
of the Account as I deemed relevant, I hereby certify as of the date of
filing the Post-Effective Amendment, that the Post-Effective Amendment does
not contain disclosure which would render it ineligible to become effective
pursuant to paragraph (b) of Rule 485.

I hereby consent to the filing of this representation as part of the
Post-Effective Amendment.

                                              /s/ SANDRA M. DADALT
                                              ----------------------
                                              Sandra M. DaDalt, Esq.

July 27, 2001

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