JNLNY SEPARATE ACCOUNT II
485BPOS, EX-99.B-10, 2000-08-30
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Consent of Independent Auditors


The Board of Directors
Jackson National Life Insurance Company of New York

We  consent  to the use of our  report on the  financial  statements  of Jackson
National Life  Insurance  Company of New York dated February 2, 2000, and to the
reference to our firm with respect to the financial  statements  included in the
Statement of Additional Information in the Post-Effective Amendment No. 1 to the
Registration Statement (Form N-4, No. 333-86933) of JNLNY Separate Account - II.

/s/ KPMG LLP

KPMG LLP
Detroit, Michigan
August 30, 2000



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