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 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.

March 30, 2001<PAGE>

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 4 to the Registration
Statement on Form N-4 (Reg. No. 333-37907) of Sun Life of Canada (U.S.) Variable
Account F of our report dated February 9, 2001 accompanying the financial
statements of the 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 Account F appearing in the Statement of
Additional Information, which is part of such Registration Statement, to the use
of our report dated February 7, 2001 accompanying the financial statements of
Sun Life Assurance Company of Canada (U.S.) 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 on the
Annual Report on Form 10-K of Sun Life Assurance Company of Canada (U.S.) for
the year ended December 31, 2000.

We also consent to the reference to us under the headings "Accountants" and
"Appendix B -- Condensed Financial Information -- Accumulation Unit Values"
appearing in such Prospectus and under the heading "Financial Statements" in
such Statement of Additional Information.

DELOITTE & TOUCHE LLP
Boston, Massachusetts

April 6, 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.

March 30, 2001<PAGE>

                                                                   Exhibit 10(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 6 to the Registration
Statement (Reg. No. 333-05037) on Form N-4 of Sun Life (N.Y.) Variable Account C
of our reports dated February 9, 2001 accompanying the financial statements of
Sun Life (N.Y.) Variable Account C appearing in the Regatta Gold NY Statement of
Additional Information and the Futurity NY Statement of Additional Information,
which are part of such Registration Statement, 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 Regatta Gold NY Statement of
Additional Information and the Futurity NY Statement of Additional Information,
which are a 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 headings "Accountants" and
"Appendix B - Condensed Financial Information - Accumulation Unit Values" in
such Prospectuses and under the heading "Financial Statements" in the Statement
of Additional Information relating to each of such Prospectuses.

DELOITTE & TOUCHE LLP
Boston, Massachusetts

April 6, 2001<PAGE>

                                                                  Exhibit 10(b)

                        REPRESENTATION OF COUNSEL

I, Sandra M. DaDalt, in my capacity as counsel to Sun Life (N.Y.)
Variable Account C (the "Account") have reviewed this 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 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 Account.

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

March 30, 2001<PAGE>

                                                                 Exhibit 10(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 19 to the
Registration Statement on Form N-4 (Reg. No. 2-99958) of Sun Life of Canada
(U.S.) Variable Account D of our report dated February 9, 2001 accompanying
the financial statements of Sun Life of Canada (U.S.) Variable Account D
appearing in the Statement of Additional Information, which is part of such
Registration Statement, to the use of our report dated February 7, 2001
accompanying the financial statements of Sun Life Assurance Company of Canada
(U.S.) 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 Assurance Company of Canada (U.S.) for the year ended December 31,
2000.

We also consent to the references to us under the headings "Accountants" and
"Appendix B-Condensed Financial Information--Accumulation Unit Values" in
such Prospectus and under the heading "Financial Statements" in such
Statement of Additional Information.

DELOITTE & TOUCHE LLP
Boston, Massachusetts

April 6, 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 D (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.

March 30, 2001<PAGE>

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post-Effective Amendment No. 9 to the Registration
Statement on Form N-4 of Sun Life of Canada (U.S.) Variable Account F (Reg. No.
333-05227) of our report dated February 9, 2001 accompanying the financial
statements of the 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 Account F, to the use of our report dated
February 9, 2001 accompanying the financial statements of the 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, to the use of our report dated February 7, 2001 accompanying
the financial statements of Sun Life Assurance Company of Canada (U.S.)
appearing in the MFS Regatta Classic Statement of Additional Information and the
Futurity Focus Statement of Additional Information, which are 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
Assurance Company of Canada (U.S.) for the year ended December 31, 2000.

We also consent to the reference to us under the headings "Accountants" and"
Appendix B - Condensed Financial Information -- Accumulation Unit Values"
appearing in such Prospectuses and under the heading "Financial Statements" in
the Statement of Additional Information relating to each of such Prospectuses.

DELOITTE & TOUCHE LLP
Boston, Massachusetts

April 6, 2001

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