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                                                                  EXHIBIT 10(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 20 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 10, 2000 accompanying the
financial statements of Sun Life (N.Y.) Variable Account A and to the use of
our report dated February 10, 2000 accompanying the statutory financial
statements of Sun Life Insurance and Annuity Company of New York, which
includes explanatory paragraphs relating to the use of statutory accounting
practices which differ from generally accepted accounting principles,
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 10, 2000 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, 1999, which includes explanatory paragraphs relating to the use
of statutory accounting practices which differ from generally accepted
accounting principles.

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 and "Accountants"
in such Statement of Additional Information.

DELOITTE & TOUCHE LLP

Boston, Massachusetts
April   , 2000<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 __, 2000<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 of Sun Life (N.Y.) Variable Account B (Reg.
No. 2-95003) of our report dated February 10, 2000 accompanying the financial
statements of Sun Life (N.Y.) Variable Account B and to the use of our report
dated February 10, 2000 accompanying the statutory financial statements of Sun
Life Insurance and Annuity Company of New York, which includes explanatory
paragraphs relating to the use of statutory accounting practices which differ
from generally accepted accounting principles, 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 10, 2000 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, 1999, which includes explanatory
paragraphs relating to the use of statutory accounting practices which differ
from generally accepted accounting principles.

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 20, 2000<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 M. DADALT
                                         -----------------------
                                         Sandra M. DaDalt, Esq.

April 20, 2000<PAGE>

                                                                  EXHIBIT 10(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 7 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 10, 2000 accompanying the
financial statements of Sun Life (N.Y.) Variable Account B and to the use of
our report dated February 10, 2000 accompanying the statutory financial
statements of Sun Life Insurance and Annuity Company of New York, which
includes explanatory paragraphs relating to the use of statutory accounting
practices which differ from generally accepted accounting principles,
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 10, 2000 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, 1999, which includes explanatory paragraphs relating to the use of
statutory accounting practices which differ from generally accepted
accounting principles.

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 19, 2000<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 M. DADALT
                                         -----------------------
                                         Sandra M. DaDalt, Esq.

April 19, 2000<PAGE>

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 23 to Registration
Statement No. 2-78738 of Sun Life of Canada (U.S.) Variable Account C on Form
N-4 of our report dated February 10, 2000 accompanying the financial
statements of Sun Life of Canada (U.S.) Variable Account C, and to the use of
our report dated February 10, 2000 accompanying the statutory financial
statements of Sun Life Assurance Company of Canada (U.S.), which includes
explanatory paragraphs relating to the use of statutory accounting practices
which differ from generally accepted accounting principles, 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
10, 2000, appearing in the Annual Report on Form 10-K of Sun Life Assurance
Company of Canada (U.S.) for the year ended December 31, 1999, which includes
explanatory paragraphs relating to the use of statutory accounting practices
which differ from generally accepted accounting principles.

We also consent to the reference to us under the heading "Condensed
Financial Information -- Accumulation Unit Values" appearing 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 20, 2000<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 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 20, 2000

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