VARIABLE ANNUITY ACCT C OF AETNA LIFE INSURANCE & ANNUITY CO
485BPOS, EX-99.B.10, 2000-09-01
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                        Consent of Independent Auditors




The Board of Directors of Aetna Life Insurance and Annuity Company
and Contractholders of Aetna Variable Annuity Account C:


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 3, 2000 relating to the financial statements of
Aetna Variable Annuity Account C, which are incorporated by reference in this
Amendment no. 24 to Registration Statement (33-75962) on Form N-4.

/s/ KPMG LLP

Hartford, Connecticut
September 1, 2000


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