Exhibit (10)(a)

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We hereby consent to the use in this Post-Effective Amendment No. 28 to the
Registration Statement on Form N-4 (the "Registration Statement") of our report
dated March 19, 2008 relating to the consolidated financial statements of New
York Life Insurance and Annuity Corporation, and of our report dated
February 14, 2008 relating to the financial statements and financial highlights
of New York Life Insurance and Annuity Corporation Multi-Funded Annuity Separate
Account-II, which appear in such Registration Statement. We also consent to the
references to us under the headings "Financial Statements" and "Condensed
Financial Information" in such Registration Statement.




/S/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP



New York, New York
April 10, 2008