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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 M. DADALT
                                              ----------------------
                                              Sandra M. DaDalt, Esq.

June 23, 2000<PAGE>

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 7 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 10, 2000
accompanying the financial statements of the Futurity, Futurity II, Futurity
Focus and Futurity Accolade Sub-Accounts included in Sun Life of Canada (U.S.)
Variable Account F, to the incorporation by reference of our report dated
February 10, 2000 accompanying the financial statements of the Regatta, Regatta
Gold, Regatta Classic and Regatta Platinum 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 incorporation
by reference 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 accounting principles generally accepted in the
United States of America, appearing in the MFS Regatta Classic Prospectus and
the Futurity Focus Prospectus, which are 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 accounting principles generally accepted in the United States of America.

We also consent to the reference to us under the headings "Accountants" and
"Appendix B - Condensed Financial Information -- Accumulation Unit Values"
appearing in each Prospectus and under the heading "Financial Statements" in
the Statement of Additional Information relating to each Prospectus, which
are incorporated by reference in this Post-Effective Amendment No. 7.

DELOITTE & TOUCHE LLP
Boston, Massachusetts
June 26, 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.

June 23, 2000<PAGE>

                                                                 EXHIBIT 10 (a)

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 3 to the Registration Statement on Form N-4 of Sun Life of Canada (U.S.)
Variable Account F (Reg. No. 333-82957) of our report dated February 10, 2000
accompanying the financial statements of the Futurity, Futurity II, Futurity
Focus and Futurity Accolade Sub-Accounts included in Sun Life of Canada
(U.S.) Variable Account F, to the incorporation by reference of our report
dated February 10, 2000 accompanying the financial statements of the Regatta,
Regatta Gold, Regatta Classic and Regatta Platinum Sub-Accounts included in
Sun Life of Canada (U.S.) Variable Account F, and to the incorporation by
reference 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 accounting principles generally accepted in the
United States of America, appearing in the Futurity Accolade Prospectus and
the MFS Regatta Extra Prospectus, which are part of such Registration
Statement, and to the incorporation by reference of our report dated February
10, 2000 appearing on 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 accounting principles generally accepted in the United
States of America.

We also consent to the reference to us under the headings "Accountants" and
"Appendix B - Condensed Financial Information -- Accumulation Unit Values"
appearing in the Futurity Accolade Prospectus, under the heading "Accountants"
in the MFS Regatta Extra Prospectus, and under the heading "Financial
Statements" in the Statement of Additional Information relating to each
Prospectus, which are incorporated by reference in this Post-Effective
Amendment No. 3.

DELOITTE & TOUCHE LLP

Boston, Massachusetts
June 26, 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.

June 23, 2000<PAGE>

                                                                 EXHIBIT 10 (a)

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 1 to the Registration Statement on Form N-4 of Sun Life of Canada (U.S.)
Variable Account F (Reg. No. 333-30844) of our report dated February 10, 2000
accompanying the financial statements of the Futurity, Futurity II, Futurity
Focus and Futurity Accolade Sub-Accounts included in Sun Life of Canada
(U.S.) Variable Account F, to the incorporation by reference of our report
dated February 10, 2000 accompanying the financial statements of the Regatta,
Regatta Gold, Regatta Classic and Regatta Platinum Sub-Accounts included in
Sun Life of Canada (U.S.) Variable Account F, and to the incorporation by
reference of our report dated March 22, 2000 accompanying the financial
statements of Sun Life Assurance Company of Canada (U.S.), appearing in the
MFS Regatta Choice Prospectus and the Futurity III Prospectus, which are part
of such Registration Statement, and to the incorporation by reference of our
report dated February 10, 2000 appearing on 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 accounting principles generally
accepted in the United States of America.

We also consent to the reference to us under the heading "Accountants" in
each Prospectus and under the heading "Financial Statements" in the Statement
of Additional Information relating to each Prospectus, which are incorporated
by reference in this Post-Effective Amendment No. 1.

DELOITTE & TOUCHE LLP

Boston, Massachusetts
June 26, 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.

June 23, 2000

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