Document:

Consent of Independent Registered Public Accounting Firm

 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 4: 
  
 We consent to the use in this Post-Effective Amendment No. 8 to Registration Statement No. 333-81015 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 4 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 4 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 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. 8 to Registration Statement No. 333-81015 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 4 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

 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 4: 
  
 We consent to the use in this Post-Effective Amendment No. 5 to Registration Statement No. 333-95851 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 4 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 4 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 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. 5 to Registration Statement No. 333-95851 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 4 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, 2005

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