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Exhibit 10
Consent of Ernst & Young LLP, Independent Auditors
We consent to the reference to our firm under the caption "Independent auditors"
in the Pre-Effective Amendment No. 1 to the Registration Statement (Form N-4 No.
333-38270) and the related Statement of Additional Information appearing therein
and pertaining to Lincoln Life & Annuity Company Variable Annuity Account H, and
to the use therein of our report dated March 10, 2000, with respect to the
statutory-basis financial statements of Lincoln Life & Annuity Company of New
York.
Fort Wayne, Indiana
September 1, 2000
/s/ Ernst & Young LLP
