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. 60 to the Registration Statement (Form N-4 No. 333-01107) of Variable

Annuity Account C 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 3, 2012, with

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

and Annuity Company.

/s/ Ernst & Young LLP

Atlanta, Georgia

April 9, 2012