auditorconsent.htm

We consent to the incorporation by reference in the following registration statements on Form S-3 of our report dated March 28, 2012 (which expresses an unqualified opinion and includes an explanatory paragraph relating to the Company’s change in its method of accounting and reporting for other-than-temporary impairments as required by accounting guidance adopted in 2009), relating to the 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, 2011.