Exhibit
10(i)
CONSENT OF
INDEPENDENT AUDITORS’
To the Board of
Directors of
Massachusetts Mutual
Life Insurance Company
We consent to the
inclusion in this Post-Effective Amendment No. 15 to Registration Statement
No. 33-7724 on Form N-4 of our reports dated February 1, 2000 and February
14, 2000 on our audit of the Flex Extra (Qualified) Segment of Massachusetts
Mutual Variable Annuity Separate Account 1 and the Flex Extra
(Non-Qualified) Segment of Massachusetts Mutual Variable Annuity Separate
Account 2 respectively, as of December 31, 1999 and for the year then ended,
and of our report dated February 1, 2000, on our audit of the statutory
financial statements of Massachusetts Mutual Life Insurance Company as of
December 31, 1999 and for the year then ended, which includes explanatory
paragraphs relating to the use of statutory accounting practices, which
differ from generally accepted accounting principles. We also consent to the
reference to our Firm under the caption “Experts” appearing in the
Statement of Additional Information.
DELOITTE
& TOUCHE
LLP
Hartford,
Connecticut
April 24,
2000
