Document:

Consent of Independent Registered Public Accounting Firm

 Exhibit 10(i)(b) 
  

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT 
  
 To the Board of Directors of 
 Massachusetts
Mutual Life Insurance Company 
  
 We consent to the use in this Post-Effective
Amendment No. 20 to Registration Statement No. 33-7723 on Form N-4 of our reports dated February 23, 2005 with respect to the statement of assets and liabilities of Massachusetts Mutual Variable Annuity Separate Account 1 and Massachusetts Mutual
Variable Annuity Separate Account 2 as of December 31, 2003, and the related statements of operations and changes in net assets for each of the two years in the period ended December 31, 2003, and of our report dated March 5, 2004 (March 14, 2005 as
to the effect of the presentation change regarding the statutory statements of cash flows for the years ended December 31, 2003 and 2002 to the direct method from the indirect method) with respect to the statutory statement of financial position of
Massachusetts Mutual Life Insurance Company (which report on Massachusetts Mutual Life Insurance Company expresses an unqualified opinion and includes explanatory paragraphs referring to the use of statutory accounting practices and the adoption,
effective January 1, 2003, of Statement of Statutory Accounting Principles No. 86, “Accounting for Derivative Instruments and Hedging, Income Generation, and Replication (Synthetic Asset) Transactions,” both of which practices
differ from accounting principles generally accepted in the United States of America and the effect of the presentation change regarding the statutory statements of cash flows for the years ended December 31, 2003 and 2002 to the direct method from
the indirect method) as of December 31, 2003 and the related statutory statements of income, changes in policyholders’ contingency reserves, and cash flows for the years ended December 31, 2003 and 2002, appearing in the Statement of Additional
Information, which is a part of such Registration Statement, and to the reference to us under the heading “Experts” in such Statement of Additional Information. 
  
 DELOITTE & TOUCHE LLP 
  
 Hartford, Connecticut 
 April 28, 2005Consent of Independent Registered Public Accounting Firm, KPMG LLP

 Exhibit 10(i)(a) 
  
 Consent of Independent Registered Public Accounting Firm 
  
 The Board of Directors of Massachusetts Mutual Life Insurance Company and 
 Contract owners of Massachusetts Mutual Variable Annuity Separate Account 1: 
  
 We consent to the use in this Post-Effective Amendment No. 24 to Registration Statement No. 2-75412 on Form N-4 of our report dated February 23, 2005 with respect to the statement of assets and liabilities of
Massachusetts Mutual Variable Annuity Separate Account 1 as of December 31, 2004 and the related statements of operations and changes in net assets and the financial highlights for the year then ended and of our report dated March 14, 2005 with
respect to the statutory statement of financial position of Massachusetts Mutual Life Insurance Company as of December 31, 2004 and the related statutory statements of income, changes in policyholders’ contingency reserves, and cash flows for
the year then ended, both appearing in the Statement of Additional Information, which is part of such Registration Statement, and to the reference to our firm under the heading “Experts” in the Statement of Additional Information.

  
 Our report dated February 23, 2005, refers to other auditors whose report on
the financial statements of Massachusetts Mutual Variable Annuity Separate Account 1 for the period ended December 31, 2003 and financial highlights for each year in the four-year period then ended, dated February 23, 2005, expressed an unqualified
opinion on those statements. 
  
 Our report dated March 14, 2005 includes
explanatory language that states that the Company prepared the statutory financial statements using statutory accounting practices prescribed or permitted by the Commonwealth of Massachusetts Division of Insurance, which practices differ from
accounting principles generally accepted in the United States of America. Accordingly, our report states that the statutory financial statements are not presented fairly in conformity with accounting principles generally accepted in the United
States of America and further states that those statements are presented fairly, in all material respects, in conformity with statutory accounting practices. In addition, our report refers to other auditors whose report on the statutory financial
statements of Massachusetts Mutual Life Insurance Company as of December 31, 2003, and for the years ended December 31, 2003 and 2002, dated March 5, 2004 (except with respect to the matter discussed in Note 17, as to which the date is March 14,
2005), expressed an unqualified opinion on those statements and included explanatory language that described the use of statutory accounting practices, which practices differ from accounting principles generally accepted in the United States of
America, and the adoption, effective January 1, 2003, of Statement of Statutory Accounting Principles No. 86, “Accounting for Derivative Instruments and Hedging, Income Generation, and Replication (Synthetic Asset) Transactions.”

  
 /s/    KPMG LLP 
 Hartford, Connecticut 
 April 28, 2005Consent of Indpendent Registered Public Accounting Firm, Deloitte & Touche LLP

 Exhibit 10(i)(b) 
  

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT 
  
 To the Board of Directors of 
 Massachusetts
Mutual Life Insurance Company 
  
 We consent to the use in this Post-Effective
Amendment No. 24 to Registration Statement No. 2-75412 on Form N-4 of our report dated February 23, 2005 with respect to the statement of assets and liabilities of Massachusetts Mutual Variable Annuity Separate Account 1 as of December 31, 2003, and
the related statements of operations and changes in net assets for each of the two years in the period ended December 31, 2003, and of our report dated March 5, 2004 (March 14, 2005 as to the effect of the presentation change regarding the statutory
statements of cash flows for the years ended December 31, 2003 and 2002 to the direct method from the indirect method) with respect to the statutory statement of financial position of Massachusetts Mutual Life Insurance Company (which report on
Massachusetts Mutual Life Insurance Company expresses an unqualified opinion and includes explanatory paragraphs referring to the use of statutory accounting practices and the adoption, effective January 1, 2003, of Statement of Statutory Accounting
Principles No. 86, “Accounting for Derivative Instruments and Hedging, Income Generation, and Replication (Synthetic Asset) Transactions,” both of which practices differ from accounting principles generally accepted in the United
States of America and the effect of the presentation change regarding the statutory statements of cash flows for the years ended December 31, 2003 and 2002 to the direct method from the indirect method) as of December 31, 2003 and the related
statutory statements of income, changes in policyholders’ contingency reserves, and cash flows for the years ended December 31, 2003 and 2002, appearing in the Statement of Additional Information, which is a part of such Registration Statement,
and to the reference to us under the heading “Experts” in such Statement of Additional Information. 
  
 DELOITTE & TOUCHE LLP 
  
 Hartford,
Connecticut 
 April 28, 2005Power of Attorney

 Exhibit 10 (ii) 
  
 POWER OF ATTORNEY: FEDERAL SECURITIES LAWS 
  
 The Undersigned, Carol A. Leary, a member of the Board of Directors of Massachusetts Mutual Life Insurance Company (“MassMutual”), does hereby constitute and
appoint Ken Cohen, Ann Lomeli, and Robert Liguori, each of them individually, as her true and lawful attorneys and agents. 
  
 Such attorneys and agents shall have full power of substitution and authority to take any and all action and execute any and all instruments on the Undersigned’s
behalf as a member of the Board of Directors of MassMutual said attorneys and agents may deem necessary or advisable to enable MassMutual to comply with the Securities Act of 1933, as amended, the Securities Exchange Act of 1934, as amended, the
Investment Company Act of 1940, as amended, (collectively, the “Acts”) and any rules, regulations, orders or other requirements of the Securities and Exchange Commission (the “Commission”) thereunder. This Power of Attorney
authorizes such attorneys and agents to sign the Undersigned’s name on his behalf as a member of the Board of Directors of MassMutual to any and all registration statements and/or amendments thereto, reports, instruments or documents filed or
to be filed with the Commission under the Acts. Without limiting the scope of this Power of Attorney, it shall apply to filings by or on behalf of MassMutual separate investment accounts currently in existence or established in the future, including
but not limited to those listed below. 
  
 Massachusetts Mutual Variable Annuity Separate Account 1 
 Massachusetts Mutual Variable Annuity Separate
Account 2 
 Massachusetts Mutual Variable Annuity Separate Account 3 
 Massachusetts Mutual Variable Annuity Separate Account 4 
 Massachusetts Mutual Variable Life Separate Account I 
 Massachusetts Mutual Variable Life Separate Account II 
 Massachusetts Mutual Variable Life Separate Account III 
 Massachusetts Mutual Variable Annuity Fund 1 
 Massachusetts Mutual Variable Annuity Fund 2 
 Panorama Separate Account 
 Connecticut Mutual Variable Life Separate Account I 
 CML Variable Annuity Account
A 
 CML Variable Annuity Account B 
 CML Accumulation Annuity Account E 
  
 The Undersigned hereby ratifies and confirms all that said attorneys and agents shall do or cause to be done by virtue hereof. 
  
 IN WITNESS WHEREOF the Undersigned has set his hand this 6th day of May 2004. 
  

					
	/s/ CAROL A. LEARY	 	 	 	/s/ ELEANOR H. GAY
			
	 	 	 	 	 
	 Carol A. Leary
 Member, Board of
Directors
	 	 	 	 Eleanor H. Gay
 Witness

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}]]