CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following registration statements on Form S-3 of our report dated March 27, 2008 (which expresses an unqualified opinion with respect to the financial statements and includes an explanatory paragraph regarding the adoption of the Financial Accounting Standards Board Interpretation No. 48, “Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No.109”), relating to the consolidated financial statements and financial statement schedules of Sun Life Assurance Company of Canada (U.S.) appearing in the Annual Report on Form 10-K of Sun Life Assurance Company of Canada (U.S.) for the year ended December 31, 2007.

Form S-3 Registration No.

333-77041

333-130704

333-130703

333-130699

333-133684

333-144903-01

333-144908-01

333-144911-01

333-144912-01

/s/ Deloitte & Touche LLP

Boston, Massachusetts

March 27, 2008