VARIABLE ANNUITY ACCT C OF AETNA LIFE INSURANCE & ANNUITY CO
485BPOS, EX-99.B10, 2000-08-18
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                        Consent of Independent Auditors




The Board of Directors of Aetna Life Insurance and Annuity Company and Contract
Owners of 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
Variable Annuity Account C, which are incorporated by reference in this
Post-Effective Amendment No. 23 to Registration Statement (File No. 33-75962) on
Form N-4.


                                                /s/ KPMG LLP

                                                KPMG LLP


Hartford, Connecticut
August 18, 2000




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