EX-99.10

KMPG
4200 Wells Fargo Center
90 South Seventh Street
Minneapolis, MN 55402

            Consent of Independent Registered Public Accounting Firm

The Board of Directors and Stockholder of Minnesota Life Insurance Company and
Contract Owners of Variable Annuity Account:


We consent to the use of our report dated March 9, 2009, with respect to the
consolidated financial statements and supplementary schedules of Minnesota Life
Insurance Company and subsidiaries and our report dated April 10, 2009 on the
financial statements of Variable Annuity Account included herein and to the
reference of our firm under the heading "INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM" in Part B of the Registration statement.


                                                       /s/ KPMG LLP






Minneapolis, Minnesota
April 24, 2009