Exhibit 24(b)(10) – Consent of Ernst and Young LLP, Independent Registered Public 

Accounting Firm 

We consent to the reference to our firm under the caption “Experts” and to the use of our 

report dated March 31, 2011, with respect to the consolidated financial statements of ING 

Life Insurance and Annuity Company as of December 31, 2010 and 2009, and for each of 

the three years in the period ended December 31, 2010, and to the use of our report dated 

April 7, 2011, with respect to the statements of assets and liabilities of Variable Annuity 

Account B of ING Life Insurance and Annuity Company as of December 31, 2010, and 

the related statements of operations and changes in net assets for the periods disclosed in 

the financial statements, included in Post-Effective Amendment No. 30 to the 

Registration Statement (Form N-4, No. 033-75998) and related Prospectus and Statement 

of Additional Information of Variable Annuity Account B of ING Life Insurance and 

Annuity Company. 

/s/ Ernst & Young LLP 

Atlanta, Georgia 

April 11, 2011