VARIABLE ANNUITY ACCOUNT B OF AETNA LIFE INS & ANNUITY CO
485BPOS, EX-99.B.10, 2000-09-06
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                                Exhibit 99-B.10

                        Consent of Independent Auditors

The Board of Directors of Aetna Life Insurance and Annuity Company and Contract
Owners of Variable Annuity Account B:

We consent to the use of our report dated February 7, 2000, relating to the
consolidated financial statements of Aetna Life Insurance and Annuity Company
and our report dated February 11, 2000, relating to the financial statements of
Variable Annuity Account B, which are included in this Post-Effective Amendment
No. 19 to Registration Statement (File No. 333-56297) on Form N-4 and to the
references to our firm under the headings "Condensed Financial Information" in
the prospectus and "Independent Auditors" in the statement of additional
information.

                                                                   /s/ KPMG LLP

Hartford, Connecticut
September 6, 2000



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