Exhibit 24(b)(10) – Consent of Ernst and Young LLP, Independent Registered Public 

Accounting Firm 

We consent to the reference to our firm under the caption “Experts” in Post-Effective 

Amendment No. 51 to the Registration Statement (Form N-4 No. 333-28769) of Separate 

Account B of ING USA Annuity and Life Insurance Company, and to the use therein of our 

reports dated (a) December 18, 2012, with respect to the financial statements of ING USA 

Annuity and Life Insurance Company and (b) April 4, 2012, with respect to the financial 

statements of Separate Account B of ING USA Annuity and Life Insurance Company. 

/s/ Ernst & Young LLP 

Atlanta, Georgia
December 20, 2012