Document:

<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 No.8 to the Registration Statement (File No. 333-05227) of the
Account (the "Post-Effective Amendment") which is being filed pursuant to
paragraph (b) of Rule 485 under the Securities Act of 1933. Based on my
review of the 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 the 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 the
Post-Effective Amendment.

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

August 31, 2000<PAGE>

                                                                 EXHIBIT 10 (a)

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 2 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, 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 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 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. 2.

DELOITTE & TOUCHE LLP

Boston, Massachusetts
September 8, 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
No. 2 to the Registration Statement (File No. 333-30844) of the Account (the
"Post-Effective Amendment") which is being filed pursuant to paragraph (b) of
Rule 485 under the Securities Act of 1933. Based on my review of the
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 the
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 the
Post-Effective Amendment.

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

August 31, 2000<PAGE>

                                                                 EXHIBIT 10 (a)

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 4 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, to the incorporation by reference of our
report dated February 10, 2000 accompanying the 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 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 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. 4.

DELOITTE & TOUCHE LLP

Boston, Massachusetts
September 8, 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 No. 4 to the Registration Statement (File No. 333-82957) of the
Account (the "Post-Effective Amendment") which is being filed pursuant to
paragraph (b) of Rule 485 under the Securities Act of 1933. Based on my
review of the 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 the 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 the
Post-Effective Amendment.

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

August 31, 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. 333-31248) 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, 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 Access
Prospectus and the Futurity Focus II 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 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
September 8, 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 No. 1 to the Registration Statement (File No. 333-31248) of the
Account (the "Post-Effective Amendment") which is being filed pursuant to
paragraph (b) of Rule 485 under the Securities Act of 1933. Based on my
review of the 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 the 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 the
Post-Effective Amendment.

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

August 31, 2000

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00014-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00014-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00014-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00014-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00014-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00014-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00014-of-00352.parquet"}]]