<PAGE>
Exhibit 7
Consent of Ernst & Young LLP, Independent Auditors
We consent to the reference to our firm under the caption "Experts" in the
Post-Effective Amendment No. 6 to the Registration Statement (Form S-6 No.
333-42507) pertaining to the Lincoln Life & Annuity Flexible Premium Variable
Life Account M, and to the use therein of our reports dated (a) March 10,
2000, with respect to the statutory-basis financial statements of Lincoln
Life & Annuity Company of New York, and (b) March 24, 2000, with respect to
the financial statements of Lincoln Life & Annuity Flexible Premium Variable
Life Account M.
/s/ Ernst & Young LLP
Fort Wayne, Indiana
July 24, 2000
