Exhibit 99-7(b)

         Consent of Ernst and Young LLP, Independent Registered Public
                                Accounting Firm






Exhibit 99-7(b) - Consent of Ernst and Young LLP, Independent Registered Public
Accounting Firm

We consent to the reference to our firm under the caption "Independent
Registered Public Accounting Firm" and to the use of our report dated March 31,
2005, with respect to the consolidated financial statements of ING Life
Insurance and Annuity Company as of December 31, 2004 and 2003, and for each of
the three years in the period ended December 31, 2004, included in
Post-Effective Amendment No. 18 to the Registration Statement (Form S-6 No.
33-76018) and the related Prospectus of Variable Life Account B of ING Life
Insurance and Annuity Company.

                                                           /s/ Ernst & Young LLP

Atlanta, Georgia
April 22, 2005