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 caption "Independent Auditors"
and to the use of our report dated March 22, 2004, with respect to the
consolidated financial statements of ING Life Insurance and Annuity Company as
of December 31, 2003 and 2002 and for each of the three years in the period
ended December 31, 2003, and to the use of our report dated March 15, 2004, with
respect to the statement of assets and liabilities of Variable Annuity Account B
as of December 31, 2003, 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, incorporated by reference into Post-Effective
Amendment No. 30 to the Registration Statement under the Securities Act of 1933
(Form N-4 No. 333-56297) and the related Prospectus and Statement of Additional
Information of Variable Annuity Account B.


                                         /s/ Ernst & Young, LLP


Atlanta, Georgia
October 28, 2004