Exhibit 99-B.10 - Consent of Ernst and Young LLP, Independent Registered Public
Accounting Firm

We consent to the reference to our firm under the captions "Independent
Registered Public Accounting Firm" and "Financial Statements" and to the use of
our report dated March 31, 2005, with respect to the consolidated financial
statements of ING Life Insurance and Annuity Company as of December 31, 2004 and
2003 and for each of the three years in the period ended December 31, 2004, and
to the use of our report dated March 15, 2005, with respect to the statement of
assets and liabilities of Variable Annuity Account I (a Separate Account of ING
Life Insurance and Annuity Company and formerly a Separate Account of ING
Insurance Company of America) as of December 31, 2004, and the related statement
of operations for the year then ended, and the statements of changes in net
assets for each of the two years in the period then ended, included in the
Registration Statement (Form N-4 No. 333-Growth Plus) and the related Prospectus
and Statement of Additional Information of Variable Annuity Account 1.


                                                          /s/ Ernst & Young LLP


Atlanta, Georgia
December 27, 2005