Exhibit 99-B.10 – 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 25, 2008, with respect to the
consolidated financial statements of ING USA Annuity and Life Insurance Company as
of December 31, 2007 and 2006, and for each of the three years in the period ended
December 31, 2007, and to the use of our report dated March 21, 2008, with respect to
the statements of assets and liabilities of Separate Account B of ING USA Annuity and
Life Insurance Company as of December 31, 2007, and the related statements of
operations and changes in net assets for the periods disclosed in the financial statements,
incorporated by reference in Post-Effective Amendment No. 24 to the Registration
Statement (Form N-4 No. 333-70600) and the related Prospectus and Statement of
Additional Information of Separate Account B of ING USA Annuity and Life Insurance
Company.

                                                                                                  /s/ Ernst & Young LLP

Atlanta, Georgia
December 19, 2008