EXHIBIT 2

                         OPINION AND CONSENT OF COUNSEL











                    Exhibit 2: Opinion and Consent of Counsel

ING LOGO
AMERICAS
US Legal Services

J. Neil McMurdie
Counsel
(860) 723-2229
Fax: (860) 723-2216
McMurdieJN@ING-AFS.com

April 29, 2003                                                      BY EDGARLINK



U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


RE:    ING LIFE INSURANCE AND ANNUITY COMPANY
       VARIABLE LIFE ACCOUNT B
       POST-EFFECTIVE AMENDMENT NO. 16 TO REGISTRATION STATEMENT ON FORM S-6
       PROSPECTUS TITLE: AETNAVEST PLUS
       FILE NOS. 33-76018 AND 811-04536


Ladies and Gentlemen:


The undersigned serves as counsel to ING Life Insurance and Annuity Company, a
Connecticut life insurance company (the "Company"). It is my understanding that
the Company, as depositor, has registered an indefinite amount of securities
under the Securities Act of 1933 as provided in Rule 24f-2 under the Investment
Company Act of 1940.

In connection with this opinion, I have reviewed, or supervised the review of,
the Post-Effective Amendment to the above-referenced Registration Statement on
Form S-6. This filing describes the AetnaVest Plus flexible premium variable
universal life insurance policies (the "Policies") offered by the Company
through its Variable Life Account B (the "Account"). I have also examined, or
supervised the examination of, originals or copies, certified or otherwise
identified to my satisfaction, of such documents, trust records and other
instruments I have deemed necessary or appropriate for the purpose of rendering
this opinion. For purposes of such examination, I have assumed the genuineness
of all signatures on original documents and the conformity to the original of
all copies. On the basis of this examination, it is my opinion that:

1. The Company is a corporation duly organized and validly existing under the
   laws of the State of Connecticut.
2. The Account is a separate account of the Company duly created and validly
   existing pursuant to the laws of the State of Connecticut.




Hartford Site                            ING North America Insurance Corporation
151 Farmington Avenue TS31
Hartford, CT 06156-8975



3. The Policies and the interests in the Account to be issued under the Policies
   have been duly authorized by the Company.
4. The assets of the Account will be owned by the Company. Under Connecticut law
   and the provisions of the Policies, the income, gains and losses, whether or
   not realized from assets allocated to the Account, must be credited to or
   charged against such Account, without regard to other income, gains or losses
   of the Company.
5. The Policies provide that assets of the Account may not be charged with
   liabilities arising out of any other business the Company conducts, except to
   the extent that assets of the Account exceed its liabilities arising under
   the Policies.
6. The Policies and the interests in the Account, when issued and delivered in
   accordance with the Prospectus constituting a part of the Registration
   Statement and in compliance with applicable local law, will be validly issued
   and binding obligations of the Company in accordance with their respective
   terms.

I consent to the filing of this opinion as an exhibit to the Registration
Statement.

Sincerely,

/s/ J. Neil McMurdie
--------------------
J. Neil McMurdie