<DOCUMENT>
<TYPE>EX-99.B.10
<SEQUENCE>6
<FILENAME>ing52891_ex99b10.txt
<DESCRIPTION>CONSENT OF INDEPENDENT AUDITORS
<TEXT>

                                   EX. B.10


                         CONSENT OF INDEPENDENT AUDITORS


<PAGE>


                                   EX. 99-B.10


                         CONSENT OF INDEPENDENT AUDITORS


         The Board of Directors of Aetna Life Insurance and Annuity Company and
         Contractholders of Aetna Variable Annuity Account B:


         We consent to the use of our report dated February 2, 2001, relating to
         the financial statements of Aetna Variable Annuity Account B and our
         report dated March 27, 2001, relating to the consolidated financial
         statements of Aetna Life Insurance and Annuity Company, which are
         incorporated by reference in this Amendment no. 26 to Registration
         Statement on Form N-4 (File No. 33-75996).


                                                                    /s/ KPMG LLP

         Hartford, Connecticut
         December 12, 2001


</TEXT>
</DOCUMENT>