Exhibit 99.7(b)

                               Consent of Auditors





                                                                    Exhibit 7(b)




                         Consent of Independent Auditors

The Board of Directors of ING Life Insurance and Annuity
Company and Subsidiaries and the Contractholders of Variable
Life Account B

We consent to the use of our report dated January 31, 2002, with respect to the
consolidated financial statements and schedules of ING Life Insurance and
Annuity Company and Subsidiaries (formerly Aetna Life Insurance and Annuity
Company and Subsidiaries and hereafter referred to as ILIAC) included in
Post-Effective Amendment No. 15 to the Registration Statement (Form S-6 No.
33-75248) and related Prospectus of ING Life Insurance and Annuity Company and
Subsidiaries.

                                                     /s/Ernst & Young LLP

Hartford, Connecticut
April 26, 2002