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. 18 to the Registration Statement (Form N-4 No. 333-105479) of Variable

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

reports dated (a) March 27, 2014, with respect to the consolidated financial statements of

ING Life Insurance and Annuity Company and (b) April 9, 2014, 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 15, 2014