Exhibit 14



          Consent of Independent Registered Public Accounting Firm


We consent to the reference to our firm under the caption "Independent
Registered Public Accounting Firm" in Post-Effective Amendment No. 2 to the
Registration Statement (Form N-6 No. 333-141778) pertaining to Lincoln Life &
Annuity Flexible Premium Variable Life Account Y, and to the use therein of
our reports dated (a) March 18, 2008, with respect to the financial
statements of Lincoln Life & Annuity Company of New York and (b) March 7,
2008, with respect to the financial statements of Lincoln Life & Annuity
Flexible Premium Variable Life Account Y.

                                                         /s/ Ernst & Young LLP

Fort Wayne, Indiana
April 21, 2008