<PAGE>
Exhibit 99-B.10
CONSENT OF INDEPENDENT AUDITORS
The Board of Directors of Aetna Life Insurance and Annuity Company and
Contractholders of Aetna Variable Annuity Account B:
We consent to the use of our report dated February 11, 2000, relating to the
financial statements of the Aetna Variable Annuity Account B and our report
dated February 7, 2000, relating to the consolidated financial statements of
Aetna Life Insurance and Annuity Company, which are incorporated by reference
in this Amendment no. 21 to Registration Statement on Form N-4 (File
No. 333-56297).
/s/ KPMG LLP
Hartford, Connecticut
December 13, 2000
