VARIABLE ANNUITY ACCOUNT B OF AETNA LIFE INS & ANNUITY CO
485BPOS, EX-99.B(10), 2000-12-13
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                                 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. 20 to Registration
     Statement on Form N-4 (File No. 333-56297).


     /s/ KPMG LLP

     Hartford, Connecticut
     December 13, 2000


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