EXHIBIT 99-7(c)

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




                                                                 Exhibit 99-7(c)

            Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Independent
Registered Public Accounting Firm" in the Post-Effective Amendment No. 18 to the
Registration Statement (Form S-6 No. 33-76018) pertaining to Variable Life
Account B of ING Life Insurance and Annuity Company, and to the use therein of
our report dated March 1, 2005, with respect to the financial statements of
Variable Life Account B of ING Life Insurance and Annuity Company.

                                                           /s/ Ernst & Young LLP

Fort Wayne, Indiana
April 25, 2005