Document:

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                                                                  Exhibit 10(b)

                             REPRESENTATION OF COUNSEL

I, Sandra M. DaDalt, in my capacity as counsel to Sun Life of Canada (U.S.)
Variable Account C (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 M. DADALT
                                         -----------------------
                                         Sandra M. DaDalt, Esq.

April 27, 2001<PAGE>

                                                               EXHIBIT 10(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 8 to the
Registration Statement on Form N-4 (Reg. No. 33-19765) of Sun Life (N.Y.)
Variable Account B of our report dated February 9, 2001 accompanying the
financial statements of Sun Life (N.Y.) Variable Account B and to the use of
our report dated February 7, 2001 accompanying the financial statements of
Sun Life Insurance and Annuity Company of New York, appearing in the
Statement of Additional Information, which is part of such Registration
Statement, and to the incorporation by reference of our report dated February
7, 2001 appearing in the Annual Report on Form 10-K of Sun Life Insurance and
Annuity Company of New York for the year ended December 31, 2000.

We also consent to the references to us under the heading "Condensed
Financial Information -- Accumulation Unit Values" in the Prospectus, which is
part of the Registration Statement and under the heading "Accountants" in
such Statement of Additional Information.

DELOITTE & TOUCHE LLP
Boston, Massachusetts

April 30, 2001<PAGE>

                                                                  Exhibit 10(b)

                                 REPRESENTATION OF COUNSEL

I, Sandra M. DaDalt, in my capacity as counsel to Sun Life (N.Y.)  Variable
Account B (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 M. DADALT
                                         -----------------------
                                         Sandra M. DaDalt, Esq.

April 27, 2001<PAGE>

                                                                  EXHIBIT 10(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 21 to the
Registration Statement on Form N-4 (Reg. No. 2-95002) of Sun Life (N.Y.)
Variable Account A of our report dated February 9, 2001 accompanying the
financial statements of Sun Life (N.Y.) Variable Account A and to the use of
our report dated February 7, 2001 accompanying the financial  statements of Sun
Life Insurance and Annuity Company of New York, appearing  in the Statement of
Additional Information, which is part of such  Registration Statement, and to
the incorporation by reference of our report  dated February 7, 2001 appearing
in the Annual Report on Form 10-K of Sun  Life Insurance and Annuity Company of
New York for the year ended December  31, 2000.

We also consent to the references to us under the heading "Condensed  Financial
Information - Accumulation Unit Values" in the Prospectus, which is  part of
such Registration Statement, and under the heading "Accountants"  in such
Statement of Additional Information.

DELOITTE & TOUCHE LLP

Boston, Massachusetts
April 30, 2001<PAGE>

                                                                  Exhibit 10(b)

                       REPRESENTATION OF COUNSEL

I, Sandra M. DaDalt, in my capacity as counsel to Sun Life (N.Y.) Variable
Account A (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
Amendment to the Registration Statement of the Post-Effective Account.

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

April 27, 2001<PAGE>

                                                                   EXHIBIT 10(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 22 to the
Registration Statement on Form N-4 of Sun Life (N.Y.) Variable Account B (Reg.
No. 2-95003) of our report dated February 9, 2001 accompanying the financial
statements of Sun Life (N.Y.) Variable Account B and to the use of our report
dated February 7, 2001 accompanying the financial statements of Sun
Life Insurance and Annuity Company of New York, appearing in the Statement of
Additional Information, which is part of such Registration Statement, and to the
incorporation by reference of our report dated February 7, 2001 appearing in
the Annual Report on Form 10-K of Sun Life Insurance and Annuity Company of
New York for the year ended December 31, 2000.

We also consent to the references to us under the heading "Condensed
Financial Information -- Accumulation Unit Values" in the Prospectus, which
is part of such Registration Statement, and under the heading "Accountants"
in such Statement of Additional Information.

DELOITTE & TOUCHE LLP

Boston, Massachusetts
April 30, 2001<PAGE>

                                                                  Exhibit 10(b)

                         REPRESENTATION OF COUNSEL

I, Sandra M. DaDalt, in my capacity as counsel to Sun Life (N.Y.) Variable
Account B (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 M. DADALT
                                         -----------------------
                                         Sandra M. DaDalt, Esq.

April 27, 2001Prepared by MERRILL CORPORATION

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Exhibit 10.1  

 
 

INDEMNITY AGREEMENT    
  

    THIS AGREEMENT is made and entered into this      day of December,
2000 by and between WIND RIVER SYSTEMS, INC., a Delaware corporation (the "Corporation"), and              ("Agent"). 

 
 

RECITALS    
  

    Whereas, Agent performs a valuable service to the Corporation in the capacity as an officer or director of the
Corporation; 

    Whereas, the stockholders of the Corporation have adopted bylaws (the "Bylaws") providing for the indemnification of the directors,
officers, employees and other agents of the Corporation, including persons serving at the request of the Corporation in such capacities with other corporations or enterprises, as authorized by the
Delaware General Corporation Law, as amended (the "Code"); 

    Whereas, the Bylaws and the Code, by their non-exclusive nature, permit contracts between the Corporation and its agents,
officers, employees and other agents with respect to indemnification of such persons; and 

    Whereas, in order to induce Agent to continue to serve as an officer or director of the Corporation, the Corporation has determined and
agreed to enter into this Agreement with Agent; 

    Now, Therefore, in consideration of Agent's continued service as an officer or director after the date hereof, the parties hereto agree
as follows: 

 
 

AGREEMENT    
  

1.  Services to the Corporation.  Agent will serve, at the will of the Corporation or under separate contract, if any such
contract exists, as an officer or director of the Corporation or as a director, officer or other fiduciary of an affiliate of the Corporation (including any employee benefit plan of the Corporation)
faithfully and to the best of Agent's ability so long as Agent is duly elected and qualified in accordance with the provisions of the Bylaws or other applicable charter documents of the Corporation or
such affiliate; provided, however, that Agent may at any time and for any reason resign from such position (subject to any contractual obligation that Agent may have assumed apart from this Agreement)
and that the Corporation or any affiliate shall have no obligation under this Agreement to continue Agent in any such position. 

2.  Indemnity of Agent.  The Corporation hereby agrees to hold harmless and indemnify Agent to the fullest extent
authorized or permitted by the provisions of the Bylaws and the Code, as the same may be amended from time to time (but, only to the extent that such amendment permits the Corporation to provide
broader indemnification rights than the Bylaws or the Code permitted prior to adoption of such amendment). 

3.  Additional Indemnity.  In addition to and not in limitation of the indemnification otherwise provided for herein, and
subject only to the exclusions set forth in Section 4 hereof, the Corporation hereby further agrees to hold harmless and indemnify Agent: 

    (a) against any and all expenses (including attorneys' fees), witness fees, damages, judgments, fines and amounts paid in settlement
and any other amounts that Agent becomes legally obligated to pay because of any claim or claims made against or by Agent in connection with any threatened, pending or completed action, suit or
proceeding, whether civil, criminal, arbitrational, administrative or investigative (including an action by or in the right of the Corporation) to which Agent is, was or at any time becomes a party,
or is threatened to be made a party, by reason of the fact that Agent is, was or at any time becomes a director, officer, employee or other agent of Corporation, or is or was serving 

 

or at any time serves at the request of the Corporation as a director, officer, employee or other agent of another corporation, partnership, joint venture, trust, employee benefit plan or other
enterprise; and 

    (b) otherwise to the fullest extent as may be provided to Agent by the Corporation under the non-exclusivity provisions of
the Code and Section 42 of the Bylaws. 

4.  Limitations on Additional Indemnity.  No indemnity pursuant to Section 3 hereof shall be paid by the
Corporation: 

    (a) on account of any claim against Agent solely for an accounting of profits made from the purchase or sale by Agent of securities of
the Corporation pursuant to the provisions of Section 16(b) of the Securities Exchange Act of 1934 and amendments thereto or similar provisions of any federal, state or local statutory law; 

    (b) on account of Agent's conduct that is established by a final judgment as knowingly fraudulent or deliberately dishonest or that
constituted willful misconduct; 

    (c) on account of Agent's conduct that is established by a final judgment as constituting a breach of Agent's duty of loyalty to the
Corporation or resulting in any personal profit or advantage to which Agent was not legally entitled; 

    (d) for which payment is actually made to Agent under a valid and collectible insurance policy or under a valid and enforceable
indemnity clause, bylaw or agreement, except in respect of any excess beyond payment under such insurance, clause, bylaw or agreement; 

    (e) if indemnification is not lawful (and, in this respect, both the Corporation and Agent have been advised that the Securities and
Exchange Commission believes that indemnification for liabilities arising under the federal securities laws is against public policy and is, therefore, unenforceable and that claims for
indemnification should be submitted to appropriate courts for adjudication); or 

    (f) in connection with any proceeding (or part thereof) initiated by Agent, or any proceeding by Agent against the Corporation or its
directors, officers, employees or other agents, unless (i) such indemnification is expressly required to be made by law, (ii) the proceeding was authorized by the Board of Directors of
the Corporation, (iii) such indemnification is provided by the Corporation, in its sole discretion, pursuant to the powers vested in the Corporation under the Code, or (iv) the
proceeding is initiated pursuant to Section 9 hereof. 

5.  Commencement and Continuation of Indemnity.  All agreements and obligations of the Corporation contained herein shall
commence on the date upon which Agent became an officer or director of the Corporation, shall continue during the period Agent is a director, officer, employee or other agent of the Corporation (or is
or was serving at the request of the Corporation as a director, officer, employee or other agent of another corporation, partnership, joint venture, trust, employee benefit plan or other enterprise)
and shall continue thereafter so long as Agent shall be subject to any possible claim or threatened, pending or completed action, suit or proceeding, whether civil, criminal, arbitrational,
administrative or investigative, by reason of the fact that Agent was serving in the capacity referred to herein. 

6.  Partial Indemnification.  Agent shall be entitled under this Agreement to indemnification by the Corporation for a
portion of the expenses (including attorneys' fees), witness fees, damages, judgments, fines and amounts paid in settlement and any other amounts that Agent becomes legally obligated to pay in
connection with any action, suit or proceeding referred to in Section 3 hereof even if not entitled hereunder to indemnification for the total amount thereof, and the Corporation shall
indemnify Agent for the portion thereof to which Agent is entitled. 

2

 

7.  Notification and Defense of Claim.  Not later than thirty (30) days after receipt by Agent of notice of the
commencement of any action, suit or proceeding, Agent will, if a claim in respect thereof is to be made against the Corporation under this Agreement, notify the Corporation of the commencement
thereof; but the omission so to notify the Corporation will not relieve it from any liability which it may have to Agent otherwise than under this Agreement. With respect to any such action, suit or
proceeding as to which Agent notifies the Corporation of the commencement thereof: 

    (a) the Corporation will be entitled to participate therein at its own expense; 

    (b) except as otherwise provided below, the Corporation may, at its option and jointly with any other indemnifying party similarly
notified and electing to assume such defense, assume the defense thereof, with counsel reasonably satisfactory to Agent. After notice from the Corporation to Agent of its election to assume the
defense thereof, the Corporation will not be liable to Agent under this Agreement for any legal or other expenses subsequently incurred by Agent in connection with the defense thereof except for
reasonable costs of investigation or otherwise as provided below. Agent shall have the right to employ separate counsel in such action, suit or proceeding but the fees and expenses of such counsel
incurred after notice from the Corporation of its assumption of the defense thereof shall be at the expense of Agent unless (i) the employment of counsel by Agent has been authorized by the
Corporation, (ii) Agent shall have reasonably concluded, and so notified the Corporation, that there is an actual conflict of interest between the Corporation and Agent in the conduct of the
defense of
such action or (iii) the Corporation shall not in fact have employed counsel to assume the defense of such action, in each of which cases the fees and expenses of Agent's separate counsel shall
be at the expense of the Corporation. The Corporation shall not be entitled to assume the defense of any action, suit or proceeding brought by or on behalf of the Corporation or as to which Agent
shall have made the conclusion provided for in clause (ii) above; and 

    (c) the Corporation shall not be liable to indemnify Agent under this Agreement for any amounts paid in settlement of any action or
claim effected without its written consent, which shall not be unreasonably withheld. The Corporation shall be permitted to settle any action except that it shall not settle any action or claim in any
manner which would impose any penalty or limitation on Agent without Agent's written consent, which may be given or withheld in Agent's sole discretion. 

8.  Expenses.  The Corporation shall advance, prior to the final disposition of any proceeding, promptly following request
therefor, all expenses incurred by Agent in connection with such proceeding upon receipt of an undertaking by or on behalf of Agent to repay said amounts if it shall be determined ultimately that
Agent is not entitled to be indemnified under the provisions of this Agreement, the Bylaws, the Code or otherwise. 

9.  Enforcement.  Any right to indemnification or advances granted by this Agreement to Agent shall be enforceable by or
on behalf of Agent in any court of competent jurisdiction if (i) the claim for indemnification or advances is denied, in whole or in part, or (ii) no disposition of such claim is made
within ninety (90) days of request therefor. Agent, in such enforcement action, if successful in whole or in part, shall be entitled to be paid also the expense of prosecuting Agent's claim. It
shall be a defense to any action for which a claim for indemnification is made under Section 3 hereof (other than an action brought to enforce a claim for expenses pursuant to Section 8
hereof, provided that the required undertaking has been tendered to the Corporation) that Agent is not entitled to indemnification because of the limitations set forth in Section 4 hereof.
Neither the failure of the Corporation (including its Board of Directors or its stockholders) to have made a determination prior to the commencement of such enforcement action that indemnification of
Agent is proper in the circumstances, nor an actual determination by the Corporation (including its Board of Directors or its stockholders) that such indemnification is improper shall be a defense to
the action or create a presumption that Agent is not entitled to indemnification under this Agreement or otherwise. 

3

 

10.  Subrogation.  In the event of payment under this Agreement, the Corporation shall be subrogated to the extent of such
payment to all of the rights of recovery of Agent, who shall execute all documents required and shall do all acts that may be necessary to secure such rights and to enable the Corporation effectively
to bring suit to enforce such rights. 

11.  Non-Exclusivity of Rights.  The rights conferred on Agent by this Agreement shall not be exclusive of any
other right which Agent may have or hereafter acquire under any statute, provision of the Corporation's Certificate of Incorporation or Bylaws, agreement, vote of stockholders or directors, or
otherwise, both as to action in Agent's official capacity and as to action in another capacity while holding office. 

12. Survival of Rights.  

    (a) The rights conferred on Agent by this Agreement shall continue after Agent has ceased to be a director, officer, employee or other
agent of the Corporation or to serve at the request of the Corporation as a director, officer, employee or other agent of another corporation, partnership, joint venture, trust, employee benefit plan
or other enterprise and shall inure to the benefit of Agent's heirs, executors and administrators. 

    (b) The Corporation shall require any successor (whether direct or indirect, by purchase, merger, consolidation or otherwise) to all or
substantially all of the business or assets of the Corporation, expressly to assume and agree to perform this Agreement in the same manner and to the same extent that the Corporation would be required
to perform if no such succession had taken place. 

13.  Separability.  Each of the provisions of this Agreement is a separate and distinct agreement and independent of the
others, so that if any provision hereof shall be held to be invalid for any reason, such invalidity or unenforceability shall not affect the validity or enforceability of the other provisions hereof.
Furthermore, if this Agreement shall be invalidated in its entirety on any ground, then the Corporation shall nevertheless indemnify Agent to the fullest extent provided by the Bylaws, the Code or any
other applicable law. 

14.  Governing Law.  This Agreement shall be interpreted and enforced in accordance with the laws of the State of
Delaware. 

15.  Amendment and Termination.  No amendment, modification, termination or cancellation of this Agreement shall be
effective unless in writing signed by both parties hereto. 

16.  Identical Counterparts.  This Agreement may be executed in one or more counterparts, each of which shall for all
purposes be deemed to be an original but all of which together shall constitute but one and the same Agreement. Only one such counterpart need be produced to evidence the existence of this Agreement. 

17.  Headings.  The headings of the sections of this Agreement are inserted for convenience only and shall not be deemed
to constitute part of this Agreement or to affect the construction hereof. 

18.  Notices.  All notices, requests, demands and other communications hereunder shall be in writing and shall be deemed
to have been duly given (i) upon delivery if delivered by hand to the party to whom such communication was directed or (ii) upon the third business day after the date on which such
communication was mailed if mailed by certified or registered mail with postage prepaid: 

    (a)  If to Agent, at the address indicated on the signature page hereof. 

4

 

    (b)  If to the Corporation, to: 

Wind
River Systems, Inc.

500 Wind River Way

Alameda, California 94501

Attention: Secretary 

or
to such other address as may have been furnished to Agent by the Corporation. 

    IN WITNESS WHEREOF, the parties hereto have executed this Agreement on and as of the day and year first above written. 

	 	 	WIND RIVER SYSTEMS, INC.
	

 	
 	
By:	

 Marla Ann Stark
 Vice President of Intellectual

Property and Legal Affairs
	
 	
 	

AGENT
	 	 	
 (Signature)
	

 	
 	
Agent Print Name and Address:
	

 	
 	

	

 	
 	

	

 	
 	

5

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INDEMNITY AGREEMENT

RECITALS

AGREEMENT

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