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” in Post-Effective 

Amendment No. 31 to the Registration Statement (Form N-4 No. 033-75998) of Variable 

Annuity Account B of ING Life Insurance and Annuity Company, and to the use therein 

of our reports dated (a) March 27, 2012, with respect to the consolidated financial 

statements of ING Life Insurance and Annuity Company and (b) April 9, 2012, with 

respect to the financial statements of Variable Annuity Account B of ING Life Insurance 

and Annuity Company. 

/s/ Ernst & Young LLP 

Atlanta, Georgia 

April 9, 2012