Exhibit 10



                          INDEPENDENT AUDITORS' CONSENT



Board of Directors
The Travelers Life and Annuity Company:

We consent to the use of our reports included herein and to the reference to our
firm as experts under the heading "Independent Accountants". Our reports
covering the December 31, 2001 financial statements and schedules of The
Travelers Life and Annuity Company refer to the changes in accounting for
derivative instruments and hedging activities and for securitized financial
assets in 2001.


/s/ KPMG LLP


Hartford, Connecticut
April 19, 2002